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  • Tax News - The Tax Adviser
  • 2012
  • December 2012
  • Tangible Property Regs. Amended to Implement Delayed Effective Date
  • Final Regs. Remove De Minimis Partner Rule
  • Rules Distinguishing Tips From Service Charges Delayed Until 2014
  • Rules on Use, Disclosure of Taxpayer Information Finalized
  • Guidance Issued on Additional Medicare Tax
  • Sec. 304 Anti-Abuse, Anti-Avoidance Rules Finalized
  • Voluntary Classification Settlement Program Expanded, Liberalized
  • Proposed Regs. Provide Rules for Whistleblower Awards
  • Mandatory Language for Consents to Disclose, Use Taxpayer Information Modified
  • IRS Issues Proposed Regs. on 3.8% Net Investment Income Tax
  • Reportable Transaction Rules Updated for Certain Losses


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