June 2015

June 29, 2015

Notice Clarifies Provider List Rules for Charitable Hospital Financial Assistance Policies

The IRS clarified the requirement in Regs. Sec. 1.501(r)-4(b)(1)(iii)(F) that a charitable hospital organization include a provider list in its financial assistance policy.

June 25, 2015

Congress Makes Changes to Tax Code in Trade Preferences Act

The Trade Preferences Extension Act of 2015 contains tax provisions in addition to the trade measures that were the focus of the bill.

June 25, 2015

Supreme Court Upholds Health Insurance Subsidies in Federal Exchanges

The Supreme Court upheld the availability of premium tax credits under Sec. 36B when they are provided through health exchanges run by the federal government.

June 19, 2015

Proposed Rules for ABLE Accounts for the Disabled Are Issued

The IRS issued proposed regulations implementing Sec. 529A, which authorizes states to offer specially designed tax-favored accounts for the disabled (ABLE accounts).

June 17, 2015

IRS Issues Guidance for Multiemployer Plans to Apply For Benefit Suspension Approval

The IRS issued temporary and proposed regulations that provide guidance for multiemployer pension plans that are in critical and declining status and therefore may be permitted to suspend benefits under the Multiemployer Pension Reform Act of 2014.

June 15, 2015

IRS Issues Final Portability Rules for Estate Tax Exemptions

The IRS issued final rules governing the requirements for electing portability of a deceased spousal unused exclusion amount to the surviving spouse and the rules for the surviving spouse’s use of the amount.

June 12, 2015

Tax Industry and IRS Team Up to Fight Identity Theft Refund Fraud

Tax software vendors will share analytical information about their customers’ tax filings with the IRS under new agreement announced by the IRS.

June 11, 2015

IRS: Corporations Cannot Circumvent Gain on Appreciated Property Using Partnerships

The IRS issued regulations that take aim at transactions that attempt to avoid the repeal of the General Utilities doctrine.

June 3, 2015

Bright-Line Test Determines Substantial Business Activities Under Inversion Rules

Final regulations were issued for determining when an expanded affiliated group will be considered to have substantial business activities in a foreign country, which allows a foreign corporation to escape application of the inversion rules.

June 2, 2015

Expanded IRS Online Services Put Taxpayer Information at Risk, Senate Committee Told

By expanding its online services, the IRS is putting taxpayers’ data at greater risk, the Treasury Inspector General for Tax Administration told Congress.

June 1, 2015

New Accounting Method Change Procedures Give More Time to File Form 3115

Taxpayers affected by the tangible property regulations will have more time to file Form 3115 under Rev. Proc. 2011-14 according to revised procedures issued by the IRS.

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Notice Clarifies Provider List Rules for Charitable Hospital Financial Assistance Policies

Congress Makes Changes to Tax Code in Trade Preferences Act

Supreme Court Upholds Health Insurance Subsidies in Federal Exchanges

Proposed Rules for ABLE Accounts for the Disabled Are Issued

IRS Issues Guidance for Multiemployer Plans to Apply For Benefit Suspension Approval

IRS Issues Final Portability Rules for Estate Tax Exemptions

Tax Industry and IRS Team Up to Fight Identity Theft Refund Fraud

IRS: Corporations Cannot Circumvent Gain on Appreciated Property Using Partnerships

Bright-Line Test Determines Substantial Business Activities Under Inversion Rules

Expanded IRS Online Services Put Taxpayer Information at Risk, Senate Committee Told

New Accounting Method Change Procedures Give More Time to File Form 3115

TAX PRACTICE MANAGEMENT

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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

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