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November 29, 2012
Corporate Taxation Insider
  IN THIS ISSUE:   > Articles   > Sponsored Editorial   > News   > CPA News to Know   > Video   Feedback  Contact Us  
Download CCH whitepapers that cover the hottest sales tax issues. Salestax.com. Learn more>
C corporations back in vogue?
By Blake E. Christian, CPA
Closely held business owners will be taking a second look.
IRS delays FATCA implementation timeline
By Stephen Ehrenberg, CPA
Announcement 2012-42 provides temporary reprieve from imminent application of the far-reaching foreign account requirements.
Apportionment using market-based sourcing rules: A state-by-state review
By Michael S. Schadewald, CPA, Ph.D./The Tax Adviser
This article discusses issues in applying market-based sourcing rules and looks at how those rules work in the states that have adopted them.
Fee charged for access to online content is taxable in Tennessee
Sponsored by Vertex Inc.
The Tennessee Department of Revenue determined that a fee a taxpayer charged its customers for accessing a variety of online content via its website is taxable.
The Adviser's Guide to S Corps, C Corps, Partnerships, LLCs and Sole Proprietorships: Making the Right Choice
The Life of a Business Entity: Formation, Existence, Restructuring and Termination
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Unleash the strategic potential of corporate tax. Vertex Enterprise. Learn more.
Sponsored Editorial
Gain invaluable insights with CCH's "Ask the Expert"
Sponsored by CCH
View insightful answers to many of the questions asked during an S Corporation taxation Q&A session with industry expert Robert W. Jamison, CPA, Ph.D.
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Effective date of tangible property regs. delayed
The IRS announced that it is making the use of the tangible property temporary regulations issued in 2011 optional for 2012 and 2013.
Failure to enact AMT patch could push start of tax season to March for millions, IRS warns
The IRS Oversight Board sent a letter to Congress, warning that failure to enact an AMT patch could delay the start of tax season until March or later for millions.
IRS extends deadlines, provides relief for Hurricane Sandy victims
The IRS is postponing various tax filing and payment deadlines for taxpayers affected by Hurricane Sandy.
How can the nonpayment testing period for COD income be improved?
The IRS asked for public comments on whether it should amend the rules requiring the issuance of Forms 1099-C when a nonpayment testing period has expired.
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New In The Store
  AICPA Tax Planning, Compliance and Controversy Conference...For Businesses and Individuals
This conference takes a look at everything from planning to compliance to controversy. General sessions will be presented along with concurrent sessions addressing either individual and business tax issues or tax controversy. May 15-17, Las Vegas.
  The 2012 Year-End Business Income Tax Update
Tuesday, Dec. 4 and Tuesday, Dec. 18–This webinar will provide CPAs with a 2012 year-end tax update on C corporations, S corporations, partnerships, and limited liability companies.
  2012 Corporate Tax Returns Videocourse
This video-based course, featuring Sidney Kess and an expert panel, reviews major developments affecting 1120 and 1120S return preparation for 2009 and useful tax-planning strategies.
Didn't find what you were looking for? Visit the AICPA Store
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AICPA Member Discount Program
Save 25% off T430s and X230 ThinkPads and more, now through 12/31/12. Use eCoupon USXDEC2012. Click here for details.
Double your AICPA member discount in November and December. Save 20% on incorporations, DBAs, Foreign Qualifications, and more. Click here for details.
Save over $500 on the HP Z220 Workstation, now only $999. Offer valid through 12/31/2012. Click here for details.
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Tax 2.0 - shaping the future of tax together
Sponsored Links
On demand webcast: Understanding the Complexities of Global E-Commerce with Forrester
Learn to streamline your tax provision process with a free CCH webinar.
Thomson Reuters Checkpoint
The right tools for your tough state and local tax jobs. Click here for more information.
On demand webcast: Getting Started on a Tax Data Warehouse
You want to pursue a commercial tax data warehouse, now what? Tax industry experts share real-world experience and offer guidance for taking the first steps.
Thomson Reuters Checkpoint
CPA News to Know
1 AICPA submits comments to IRS on proposed regulations regarding shareholder debt of S Corporations
1 AICPA releases latest interactive Checklists to speed tax preparation
1 3 year-end planning resources to help clients face the fiscal cliff
1 The AICPA comments on Form 8938, Statement of Specified Foreign Financial Assets
1 Modernized e-File is improving, but IRS can't retire legacy system yet
Career Opportunity Spotlight
ERP/Tax Experts
Vertex Inc. Nationwide assignments. Multiple opportunities at all levels with Vertex Consulting to meet explosive growth in demand.
Edward Karl, CPA, talks about the latest version of the AICPA's Interactive Tax Checklist
Just in time for tax season, the AICPA has enhanced Interactive Tax Checklists, a web-based tool that allows accounting professionals to work more collaboratively and efficiently when preparing returns.

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