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September 2014 - The Tax Adviser

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ESTATES, TRUSTS & GIFTS

Recent Developments in Estate Planning: Part 1

This is the first in a two-part article examining developments in estate, gift, and generation-skipping transfer tax and trust income tax between June 2013 and May 2014.

Tax Clinic

FOREIGN INCOME & TAXPAYERS

IRS Provides FATCA Transition Relief for 2014 and 2015, Releases FFI Search Tool

S CORPORATIONS

Revisiting the Vainisi Decision: Why S Corporation Banks Are Not Completely in the Clear

QSST Not Necessarily Required to Pay All Income to Beneficiary

Installment Sale Rules and S Corp. Asset Sales: Planning for Better Results

STATE & LOCAL TAXES

New York Tax Reforms Include Significant Changes for Nexus, Calculation of NOLs

TAX ACCOUNTING

Using Stock Warrants as Consideration

corporations & shareholders

Beware of Sec. 382 When Issuing Stock Warrants or Convertible Debt

expenses & deductions

IRS Broadens 70% Safe-Harbor Deduction for Investment Advisory Milestone Payments

Computing the Domestic Production Activities Deduction for Passthrough Entities

partners & partnerships

Target Capital Allocations: Up to Code?

Column

CASE STUDY

Understanding How Corporate Dividends Are Taxed to Shareholders

NEWS NOTES

Unused ITINs to Expire Under New IRS Policy

Tax-Exempt Application Process Streamlined for Small Organizations

One-Month Orientation Period Allowed Before 90-Day Health Plan Waiting Period Begins

IRS Will Limit Number of Refunds Deposited to Same Account

Guidance Issued on Small-Employer Premium Tax Credit

PERSONAL FINANCIAL PLANNING

Tax Strategies for the Long Horizon

STATE & LOCAL TAXES

Unclaimed Property: Current Issues and Trends

TAX PRACTICE MANAGEMENT

If You Ask, They Will Buy: Selling Additional Services to Existing Tax Clients

TAX TRENDS

Taxpayers Not Entitled to Question IRS Officials About Summonses

Six-Year Statute of Limitation Applies to Assessment

TAX PRACTICE MANAGEMENT

2025 tax software survey

AICPA members in tax practice assess how their return preparation software performed during tax season and offer insights into their procedures.

Tax Clinic

IRS generally eliminates 5% safe harbor for determining beginning of construction for wind and solar projects

IRS proposes using NAICS to determine lines of business for certain fringe benefit exclusions

IRS rules that community trust and affiliated nonprofit corporation can file a single Form 990

Prop. regs. issued on new qualified tips deduction

IRS rules for first time that REIT’s income from markup on electricity from EV charging stations is rents from real property