AICPA
August 29, 2013
Corporate Taxation Insider
AICPA
  IN THIS ISSUE:   > Articles   > Sponsored Editorial   > News   > CPA News to Know   > Upcoming AICPA Webcasts   > Video   Feedback  Contact Us  
 
 
Meet Joe. Hear how CCH Global Integrator let him take the vacation he always wanted. CCH Wolters Kluwer
Articles
   
S corporation basis rules: Reform is sorely needed
By Troy K. Lewis, CPA
Treating S corporations and partnerships differently when it comes to debt makes no sense.
   
 
   
Schedule M-3 update
By Stephen J. Ehrenberg, CPA
What is the effect of new filing requirements on taxpayers?
   
 
AICPA National Tax Conference
The Adviser's Guide to S Corporations: Tax Compliance and Planning Strategies
S Corporation Fundamentals: Attributes of Election and Taxation of S Corporations Under IRC Subchapter S
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Sponsored Editorial
  CCH  
Ease your tax risk management headache
Sponsored by CCH, a part of Wolters Kluwer
Read this white paper to discover three essential components to avoid uncertainties in your tax process.
   
 
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AICPA/USC Financial Executive Leadership and Strategy Program  October 22–November 7, 2013
News
 
Revenue procedure provides liberal relief for late S corp. elections
The new revenue procedure expands the time for requesting relief—and in some cases there will be no deadline if the corporation meets certain requirements.
   
 
 
Tenth Circuit throws out decision striking down Colorado's Amazon law
The permanent injunction that a federal district court issued in March 2012 enjoining Colorado from enforcing its Amazon law requiring remote sellers to report sales in the state has been dismissed by an appeals court.
   
 
 
Proposed small employers' health insurance premium tax credit rules issued
The IRS issued proposed regulations on the part of 2010's health care reform legislation that provides small employers with a tax credit when they offer qualifying health insurance coverage to their employees.
   
 
 
Online FATCA registration system launched
The IRS announced the launch of an online system that foreign financial institutions (FFIs) can use to register with the agency to meet their obligations under the Foreign Account Tax Compliance Act (FATCA).
   
 
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AICPA Succession Planning Summit, Oct. 28–31, 2013, Durham, NC—New York, NY. Click here to Save $100.
New In The Store
  AICPA Real Estate Conference
Nov. 7–8, Las Vegas. This comprehensive event will address the issues, trends, and opportunities in the complex world of real estate. Learn from leading experts who will share their knowledge and expertise gained through years of personal experience. You will walk away with solutions you can apply immediately to meet your company's strategic objectives now and in the future. Also available as a virtual conference.
 
  2013 Hot Tax Topics: Get up to Speed on the Hottest Tax Topics
This CPE course focuses on recent tax law changes, tax developments, and tax issues affected by societal and economic trends. Complete this course to ensure that your clients are given the latest in tax planning wisdom.
 
  Social Security and Medicare: Advanced Analysis of the Tactics, Taxes, and the Truth
This course brings the technicalities of Social Security and Medicare into practicality so you can advise your clients on the many facets from the tax and the benefit side.
 
  The Adviser's Guide to Social Security: Unlocking the Mystery of Retirement Planning: Second Edition
Many Baby Boom generation clients will be retiring in the next 15 to 20 years and will look to you to assist them in optimizing their retirement financing. This handbook is a valuable tool to use in providing advice on Social Security benefits planning to your clients.
 
Didn't find what you were looking for? Visit the AICPA Store
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AICPA Member Discount Program
.
  Wells Fargo Home Mortgage  
Close your purchase or eligible refinance loan and receive $200 in gift cards. Click here for details.
 
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  HP  
Save over $575 on the HP Compaq 6300 Microtower PC now $615. Valid through 8/31/13. Click here for details.
 
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  Bank of America  
AICPA offers both personal and business Visa® credit cards with rewards programs. Click here for details.
 
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AICPA Women's Global Leadership Summit, Oct. 24–25, 2013, Washington, D.C.
Sponsored Link
   
Is paying lower corporate income taxes really wrong?
Explore this question and more in this webinar on transfer pricing.
CPA News to Know
1
1 IRS issues draft FATCA Report form
 
1
1 AICPA urges IRS to keep current method of determining Sec. 382 limit
 
1
1 FinCEN updates rules for electronic filing of Report of Foreign Bank and Financial Accounts (FBAR)
 
1
1 Amounts on late-filed S corporation return were not disclosed on taxpayer's return
 
1
1 AICPA comments on Sec. 1411 treatment of controlled foreign corporations and passive foreign investment companies
 
1
1 Final rules issued on IRS disclosure of tax return information under health care law
 
1
1 AICPA opposes proposed legislation to limit the use of cash method of accounting
 
1
1 Proposed rules reset limitation for pursuing equitable innocent spouse relief
 
1
1 Affordable Care Act implications you need to know now
 
1
Upcoming AICPA Webcasts
1
  Sept. 18 Advanced Tax: DOMA Brings Changes to the Nation
 
1
  Sept. 26 IRC Section 83 Basics—Stock Transfers in Exchange for Services
 
1
  Oct. 22 Small Business Stock Tax Incentives—Tax Incentives for Investments in Start-ups and Small Business
 
1
  Oct. 29 Washington Tax Brief
 
1
  Nov. 14 AICPA Controllers Virtual Conference
 
1
    View webcast calendar
 
Video
   
2013 tax software survey
More than 5,000 tax practitioners told us what they like and dislike about the software they use to prepare tax returns.

 
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