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Browse Nevius, Alistair M.

1-128 out of 128 article(s)
Title Type Date Words
Year-end government spending bill contains many tax provisions. Mar 1, 2020 1000
Congress approves IRS reform legislation. Sep 1, 2019 827
Congress enacts tax reform: Changes to the Code affect businesses and individuals. Feb 1, 2018 4698
Dealing with tax carryovers when a spouse dies. Jan 1, 2017 744
Tax issues for professional gamblers: a pro gambler may net all wagering activity but cannot report an overall wagering loss. Oct 1, 2016 652
Special depreciation: 3 choices present new options - de minimis safe harbor, sec. 179, and bonus depreciation present opportunities. Sep 1, 2016 3329
Electing the benefits of partial dispositions. Sep 1, 2016 618
Tax treatment of tenant allowances. Aug 1, 2016 601
Rules change for ITINs and tax credits. Jul 1, 2016 659
Updating VAT rules to reflect the 21st century economy. Jun 1, 2016 554
Bonus depreciation applies to new class of property. May 1, 2016 582
The importance of appraisals when gifting art. Apr 1, 2016 604
Form 1023-EZ: first-year results are in; a year after introducing a streamlined application process for tax-exempt organizations, the IRS reports on customer satisfaction and what worked and what didn't. Mar 1, 2016 1025
Social security changes affect retirement planning. Mar 1, 2016 799
Congress extends expired tax provisions and makes some permanent: some tax breaks are extended for two years, some for five, and a few are made permanent in annual year-end extenders legislation. Feb 1, 2016 2422
Tax implications of the new revenue recognition standard. Feb 1, 2016 666
Resolving IRS disputes through audit reconsideration. Jan 1, 2016 580
Estimated tax issues for divorcing couples. Oct 1, 2015 659
Return due dates changed. Oct 1, 2015 970
Deducting tickets to sporting events. Sep 1, 2015 611
Filing after the assessment period ends. Jul 1, 2015 514
Taxes and the rescission doctrine. Jun 1, 2015 710
Identifying full-time employees who change jobs within an employer group. Apr 1, 2015 487
Dependency rules can trip up taxpayers. Mar 1, 2015 622
Expired tax provisions extended for 2014. Feb 1, 2015 1213
Kiddie tax complexity grows. Feb 1, 2015 526
QLACs protect against outliving retirement savings. Jan 1, 2015 539
Repair regulations' de minimis safe harbor is set too low: the Institute asks the IRS for an increase in the threshold. Jan 1, 2015 346
Can practitioners give up their email disclaimers? Dec 1, 2014 598
IRS puts would-be corporate inverters on notice. Dec 1, 2014 891
Final Regs. include safe harbor for local lodging costs. Dec 1, 2014 470
AICPA identifies problems with IRS' electronic signature rules: verification through records checks and authentication questions may risk clients' data security and be impractical for some. Dec 1, 2014 545
Research and experimentation expenditures clarified. Nov 1, 2014 566
Qualified lessee construction allowances. Oct 1, 2014 524
AICPA sues IRS to stop return preparer program: an unenrolled preparer program is an "end run" around an adverse court decision, the Institute says. Oct 1, 2014 607
Success-based fees and milestone payments. Sep 1, 2014 514
IRS introduces voluntary certification program for tax preparers. Aug 1, 2014 514
New treatment of disguised sales and partnership liabilities. Aug 1, 2014 561
Country-by-country reporting by multinationals. Jul 1, 2014 432
Guidance issued on application of Windsor to retirement plans: qualified plans must recognize same-sex marriages after the Windsor decision and must be amended, if need be, to make them conform to the results of that decision. Jul 1, 2014 523
IRS delays health coverage mandate another year for midsize employers. May 1, 2014 318
Conflicts of interest and client consent. May 1, 2014 572
Decanting trusts. Apr 1, 2014 561
Take steps to meet the EITC due-diligence requirements: billions of dollars in false and mistaken claims lead to IRS scrutiny of preparers and to new rules. Mar 1, 2014 2232
Final regs. allow sec. 336(e) elections for S corps. Mar 1, 2014 536
Final regs. issued on sec. 382 ownership changes. Feb 1, 2014 435
Proposed regulations change definition of R&D expenditures. Jan 1, 2014 587
Health coverage in formation-reporting guidance issued. Dec 1, 2013 497
Tenth Circuit resurrects Colorado's Amazon law. Dec 1, 2013 607
All legal same-sex marriages recognized for tax purposes. Nov 1, 2013 569
New guidance on gift cards and deferral of income. Nov 1, 2013 451
New directive clarifies information document requests. Oct 1, 2013 602
State tax tribunals: a growing trend. Sep 1, 2013 587
The rules on providing client records: tax practice responsibilities. Aug 1, 2013 560
Voluntary classification settlement program. Jul 1, 2013 512
Proposed statement on standards in personal financial planning. Jun 1, 2013 482
Qualified small business stock. May 1, 2013 613
Confidential and privileged communications. Apr 1, 2013 545
IRS regulation of tax return preparers struck down. Mar 1, 2013 750
The basic framework of cross-border taxation. Mar 1, 2013 578
Grouping passive activities. Feb 1, 2013 546
Improving the audit selection process. Jan 1, 2013 580
Documenting charitable contributions. Dec 1, 2012 578
Facing the tax cliff: surprising number of tax changes loom as year end approaches. Nov 1, 2012 2955
Proposed amendments would change apportionment rules. Nov 1, 2012 573
Handling an inadvertent termination. Oct 1, 2012 530
Successor tax liability in business purchases. Sep 1, 2012 582
Are frequent flyer miles taxable? Aug 1, 2012 478
IRS looks into international activities. Jul 1, 2012 531
FAF review of FIN 48 shows it meets its objectives. May 1, 2012 535
Domicile and residency issues of non-U.S. taxpayers. Apr 1, 2012 578
Built-in gains tax issues. Mar 1, 2012 532
The reach of Circular 230. Feb 1, 2012 572
Top-hat retirement plans. Jan 1, 2012 596
Schedule M-3 requires new disclosures. Dec 1, 2011 610
Employer duties regarding IRS levies. Nov 1, 2011 615
Business autos and 100% bonus depreciation. Oct 1, 2011 641
Real estate transfer taxes: practical considerations. Sep 1, 2011 603
Carrying back net operating losses. Aug 1, 2011 650
Common reporting errors on Form 990. Jul 1, 2011 450
Flow-through entities and uncertain tax position reporting. Jun 1, 2011 614
IRS expands rules on deductible home-equity debt. May 1, 2011 601
Post-death estate planning issues for 2010. Apr 1, 2011 636
When is a supplemental claim a new claim? Mar 1, 2011 535
How the IRS examines repair and maintenance costs. Feb 1, 2011 567
Using refund splitting to fund IRAs. Jan 1, 2011 641
Tax attribute survival. Dec 1, 2010 627
IRS amends plan for uncertain tax positions: reporting requirement to be phased in; maximum tax adjustment disclosure no longer required. Nov 1, 2010 2342
Health care reform mandates immediate changes. Nov 1, 2010 585
Advance pricing agreements for SMEs. Oct 1, 2010 606
Determining ownership changes when stock prices fluctuate. Sep 1, 2010 654
Is your college student still a dependent? Aug 1, 2010 664
EIN retention when converting a corporation to an LLC. Jul 1, 2010 540
IRS provides guidance, steps up exams of sec. 199 issues. Jun 1, 2010 638
Health care reform reshapes tax code. May 1, 2010 3810
IRS increases disclosure requirements. May 1, 2010 589
Acquiring basis in S Corp shareholder loans. Apr 1, 2010 496
NOL carrybacks and the statute of limitation. Mar 1, 2010 663
Final regs expand ISO, ESPP reporting requirements. Feb 1, 2010 575
Series LLCs: pros and cons of a growing trend. Jan 1, 2010 590

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