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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

PRACTICE MANAGEMENT

Software Survey

2024 tax software survey

To get through the rigors of tax season, CPAs depend on their tax preparation software. Here's how they rate the leading professional products.

Tax Clinic

On DRD, the IRS seeks to have its cake and eat it too

Tax Court declines to limit discovery for sampled research credit claims

New IRS form for partners receiving property distributions

The CFC/PFIC overlap rule after aggregate treatment

Payments for law violation are not deductible restitution