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AICPA
February 27, 2014
Corporate Taxation Insider
AICPA
  IN THIS ISSUE:   > Articles   > Sponsored Editorial   > News   > CPA News to Know   > Upcoming AICPA Webcasts   > Video   Feedback  Contact Us  
 
 
University of San Diego School of Law  Transfer Pricing Symposium
Articles
   
The $11 million placed-in-service date
By Daniel Rowe, CPA
One taxpayer's view of when his plane was placed in service differed from the IRS's, affecting when he could take a large bonus depreciation deduction.
   
 
   
New annual reporting requirements for PFIC shareholders
By Michele Hyndman Hodge, Esq.
Here's what taxpayers need to know to comply with the new rules.
   
 
AICPA Conference on Tax Strategies for the High-Income Individual
2013 Hot Tax Topics: Get up to Speed on the Hottest Tax Topics
Depreciation, Amortization, and Property Transfers: Issues and Strategies, 2013 edition
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CCH Wolters Kluwer  Protect your investments. Cover your fixed assets. Maximize tax savings.
Sponsored Editorial
  CCH  
Guardian improves fixed asset management
Sponsored by CCH
Guardian Industries needed to replace an out-of-date asset management system. The company wanted something that solved several specific problems and could handle lots of entities, calculation books, and assets across nearly 60 locations. Read about the decision process, and why Guardian made the choice it did.
   
 
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News
 
IRS announces additional one-year delay in health coverage penalty for midsize employers
The IRS gave midsize companies a further one-year delay of the shared-responsibility penalty imposed on applicable employers who do not provide minimum essential health care coverage for their employees.
   
 
 
"Dirty Dozen" tax scam list now includes telephone scams
Identity theft tax fraud topped the list, and telephone scams were added this year because the IRS says it has recently seen an increase in phone scams across the country.
   
 
 
D.C. Circuit affirms decision striking down tax return preparer regs.
A federal appeals court held that the IRS exceeded its statutory authority when it issued regulations attempting to regulate unenrolled tax return preparers.
   
 
 
Final FATCA rules are issued
One set of regulations contains amendments to last year's final FATCA regulations. The other set addresses the overlap between FATCA's rules and existing foreign reporting, withholding, and information-reporting requirements.
   
 
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New In The Store
  2014 AICPA Agriculture Conference
May 7–9, Austin, Texas—This comprehensive conference is dedicated to the needs of CPAs who work within the agriculture industry. Critical sessions that highlight the latest industry issues, economic trends, and techniques used in the agricultural industry are the backbone of this conference.
 
  AICPA CFO Conference
May 8–9, National Harbor, Md.—The AICPA CFO Conference is an intensive two-day event that covers the key issues of the day and provides the information and tools you need to engage and prosper in the global economy. Industry experts will guide you through the profound changes shaping our world and help you improve risk management capabilities, leadership skills, and the ability to make the best decisions for your organization's future.
 
  2014 AICPA Hospitality Industry Conference
June 18–20, Las Vegas—Gain critical insights and guidance on the latest techniques, international regulations, tax updates, Wall Street changes, franchising issues, marketing, and much more. Please join this unique conference developed for and by leaders in the hospitality industry.
 
  AICPA Financial Planning & Analysis Conference
July 21–23, Orlando, Fla.—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.
 
Didn't find what you were looking for? Visit the AICPA Store
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AICPA  Visit the Tax Practitioner's Toolkit
AICPA Member Discount Program
.
  Office Depot(R)  
AICPA members save up to 20% on select HP Mono Toners now through 3/31/14. Click here for details.
 
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  FedEx(R)  
Save on shipping this tax season. AICPA Members save up to 29% on select FedEx® shipping services. 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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Growth—It's what the CGMA designation stands for. Find out more at CGMA.org.
Sponsored Links
   
2nd Annual Transfer Pricing Symposium
San Diego, CA, March 27–28. Best program in breadth and quality of panelists. Register today!
American Institute of CPAs  Get the news you need on vital tax season issues. Sign up for <i>CPA Letter Daily</i>'s free Tax Season Watch today.
CPA News to Know
1
1 Top 10 tax resources for the 2014 tax season
 
1
1 AICPA outlines tax proposals to Congress
 
1
1 New IDR procedures postponed until March 3
 
1
1 AICPA submits draft revenue ruling on targeted partnership allocations
 
1
1 How would a U.S. Bitcoin transaction be taxed?
 
1
1 New proposed rules determine UBTI of certain exempt employee benefit organizations
 
1
1 AICPA's statement to the House of Representatives on the IRS
 
1
Upcoming AICPA Webcasts
1
  March 20 Tax Power Hour: The Home Stretch—Managing Burnout
 
1
  March 21 Social Security and Medicare: Maximizing Retirement Benefits
 
1
  April 23 Advanced Tax Quarterly: Review the Principles of Transfer Pricing
 
1
  April 24 Tax Power Hour: Annual Tax Season Debrief
 
1
  May 18 AICPA Online Private Foundation Workshop
 
1
    View webcast calendar
 
Video
   
Why is it so difficult to forecast risk today?
Four thought leaders offer insight on why a fast-changing business environment makes it more difficult for companies to forecast risk.

 
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