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Browse Nevius, Alistair M.

1-155 out of 155 article(s)
Title Type Date Words
FATCA final regulations issued. Apr 1, 2013 362
Rules proposed for individual health care mandate. Apr 1, 2013 786
Employment tax liability of third-party agents subject of prop. regs. Apr 1, 2013 657
Proposed regs. issued on large employer health coverage shared-responsibility provisions. Mar 1, 2013 434
Rules on use, disclosure of taxpayer information finalized. Mar 1, 2013 2635
IRS issues guidance on 0.9% additional Medicare tax. Feb 1, 2013 773
Taxpayer Advocate Service will no longer accept certain cases. Nov 1, 2012 412
Allocation of Sec. 263A costs addressed in prop. Regs. Nov 1, 2012 435
Taxpayer cannot revive equitable innocent spouse claim. Oct 1, 2012 473
Model intergovernmental FATCA agreements released; draft form posted. Oct 1, 2012 441
Estate exclusion portability election Regs. issued. Sep 1, 2012 481
S corporation shareholder basis from bona fide indebtedness. Sep 1, 2012 484
PTIN fees are valid, Federal Court holds. Aug 1, 2012 349
IRS issues regs. on sec. 7874 expatriated entities. Aug 1, 2012 660
Sec. 83 substantial risk of forfeiture clarified. Aug 1, 2012 483
Illinois "click-through nexus" law held unconstitutional. Jul 1, 2012 449
Temp. regs. issued on obligations arising from certain upfront payments by CFCs. Jul 1, 2012 484
Final regs. on reporting interest on deposits paid to foreign taxpayers. Jul 1, 2012 428
Prop. regs. allow taxpayers to deduct certain local lodging expenses. Jul 1, 2012 389
Mailbox rule does not apply where taxpayer cannot prove mailing. Jun 1, 2012 503
Final regs. issued on ordering rules for estates and trusts. Jun 1, 2012 361
IRS broadens disclosures of tax-exemption determinations. May 1, 2012 415
PTIN prop. Regs, for supervised nonsigning and non-1040 preparers. Apr 1, 2012 511
Regs, on foreign tax credit splitter arrangements. Apr 1, 2012 694
FATCA prop. regs. Apr 1, 2012 796
Tangible property costs and repair expenditures Regs. Mar 1, 2012 1295
EITC due-diligence final Regs. issued. Mar 1, 2012 576
U.S. sandwich structures in the international inbound context. Mar 1, 2012 1831
Family investment partnerships: all the perks. Mar 1, 2012 1264
Application of the tax basis and at-risk loss limitations to partners. Mar 1, 2012 3009
IRS chief counsel: continue applying valuation misstatement penalties. Mar 1, 2012 1712
Excise and employment tax treatment of disregarded entities clarified. Jan 1, 2012 336
Religious and family member FICA and FUTA exceptions extended to disregarded entities. Jan 1, 2012 570
Regs. issued on transfers of partnership interest to satisfy partnership debt. Jan 1, 2012 329
Estate tax treatment of grantor retained interests clarified. Jan 1, 2012 424
Use of private delivery services to provide evidence of delivery to the IRS. Oct 1, 2011 374
Final regs. govern election to deduct business start-up expenses. Oct 1, 2011 439
Accounting rules in corporate reorgs. simplified. Oct 1, 2011 435
Final regs. simplify reduced research credit election. Oct 1, 2011 521
Deduction allowed for payments to long-term caregivers. Sep 1, 2011 409
Two-year innocent spouse limitation period upheld again. Aug 1, 2011 576
Final Circular 230 Regs. implement preparer registration rules. Aug 1, 2011 886
IRS challenges noted by Oversight Board. Jul 1, 2011 378
Prop. reg. on controlled group deferred losses. Jul 1, 2011 361
Expanded 1099 reporting requirements repealed. Jun 1, 2011 778
IRS issues final regs. and guidance on mandatory e-filing requirements. Jun 1, 2011 1202
Electing to treat musical works as capital assets. Apr 1, 2011 372
IRS Oversight Board says 80% e-file goal will not be met. Mar 1, 2011 435
Health care insurance mandate held unconstitutional. Feb 1, 2011 698
IRS maintains stance on omissions from gross income and overstatement of basis. Feb 1, 2011 804
Final regs. issued requiring uncertain tax position disclosure statement. Feb 1, 2011 445
Small Business Jobs and tax bill enacted. Dec 1, 2010 1572
Final regs. on stock basis reporting requirements. Dec 1, 2010 372
IRS expands use of electronic payments, discontinues paper coupons. Nov 1, 2010 333
IRS finalizes regs. on tentative carryback adjustments. Nov 1, 2010 436
IRS releases prop. regs. on series LLCs. Nov 1, 2010 825
Congress votes to limit use of foreign tax credits. Oct 1, 2010 332
Final regs. released for payment card and third-party network information reporting. Oct 1, 2010 891
Rules issued on income deferral of canceled debt. Oct 1, 2010 575
Act provides temporary funding relief for pension plans. Sep 1, 2010 329
IRS proposes PTIN fees. Sep 1, 2010 409
IRS issues regs. on new indoor tanning tax. Aug 1, 2010 617
IRS issues partnership anti-abuse rule regs. Aug 1, 2010 823
U.S.-Switzerland protocol will allow handover of UBS account holder information. Jun 1, 2010 340
IRS issues prop. regs. on use of PTINs after 2010. Jun 1, 2010 1137
Final regs. govern deductibility of state legislators' deemed living expenses. Jun 1, 2010 460
Congress enacts Hiring Incentives Act with tax provisions. May 1, 2010 372
Fourth Circuit upholds return preparer conviction in RAL wire fraud case. Apr 1, 2010 454
Tax Court allows medical deduction for sex change operation. Apr 1, 2010 562
Final Regs. update rules on paying tax in installments. Feb 1, 2010 314
Proposed Regs. on basis reporting by brokers. Feb 1, 2010 1148
Legislation: homebuyer credit, NOL carrybacks extended; mandatory e-filing enacted. Jan 1, 2010 547
Regulations: final Regs. issued on S Corp. DOI income exclusion and tax attributes. Jan 1, 2010 772
COD information reporting rules finalized. Nov 1, 2009 386
Final regs. on treatment of controlled services transactions under Sec. 482. Oct 1, 2009 436
IRS proposes allowing contingent fees in more circumstances. Oct 1, 2009 294
Proposed regs. would simplify reduced research credit election. Oct 1, 2009 274
ETAAC makes recommendations to Congress, including mandatory e-filing. Sep 1, 2009 281
Ninth Circuit rules on tax court jurisdiction in partnership cases. Aug 1, 2009 498
Prop. regs. on graduated retained interests under Sec. 2036. Jul 1, 2009 371
Prop. regs. on determining partners' distributive shares. Jun 1, 2009 680
IRS announces an end to private debt collection services. May 1, 2009 400
IRS releases guidance on new five-year NOL carryback. May 1, 2009 384
Seventh Circuit finds $20 million bonus reasonable. May 1, 2009 285
IRS issues final regs. on automatic contribution arrangements. May 1, 2009 324
Accountant workpaper privilege upheld by First Circuit. Apr 1, 2009 466
Numerous tax provisions in Stimulus Act. Apr 1, 2009 1478
Proposed regs. provide model for stock basis recovery and identification. Apr 1, 2009 382
Regulations eliminate "hot stock" rule for certain reorgs. Mar 1, 2009 387
New material adviser reporting rules. Mar 1, 2009 302
Congress passes pension amendments. Feb 1, 2009 584
Sec. 409A prop. regs. and guidance for noncompliant plans. Feb 1, 2009 1005
Court rejects patentability of business methods. Jan 1, 2009 302
Volunteer board president "responsible person" for payroll taxes. Jan 1, 2009 189
Cancellation of indebtedness information returns. Jan 1, 2009 295
Economic Stabilization Act extends expired provisions and repeals MLTN standard. Dec 1, 2008 1705
Widow of 9/11 victim is not a terrorist victim. Nov 1, 2008 517
Service provides guidance on children of divorced parents. Nov 1, 2008 265
Guidance expected on Fannie Mae/Freddie Mac takeovers. Nov 1, 2008 176
IRS reports high level of SARSEP errors. Nov 1, 2008 237

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