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	Please add Tax_Insider@email.cpa2biz.com to your Address Book. View email as a web page. July 12, 2012 Tax Insider™   IN THIS ISSUE:   > Articles   > News   > CPA News to Know   > Video   Feedback        Articles     Trademarks alone are not enough for income tax nexus By Annette Nellen, Esq., CPA A recent West Virginia case is a reminder that intangibles do not automatically lead to a finding of income tax nexus.             Supreme Court health care decision affects taxes By Sally P. Schreiber, J.D., and Alistair M. Nevius, J.D. The Supreme Court's decision upholding most of the health care act was a surprise to most people. Here's an analysis of the decision and its tax effects.           Small companies must decide to pay or play under new health care rules By Sabine Vollmer and Neil Amato The recently upheld health care act requires large employers to offer affordable health insurance to their workers and offers incentives to smaller employers. Deciding what to do is often more than a financial decision.           Deducting employee MBA expenses By Joseph Medina, CPA, and Stephen LaGarde, J.D. Whether tuition and other expenses of obtaining an MBA are deductible is a fact-intensive determination. This article examines the case law and regulations on the issue.           The IRS's enforcement of the health care mandate Sponsored by Beyond415 What will it mean for your clients?       Preparing Your Client for the 2013 Tax Increases: Tools, Tips & Tactics Back to Top    News   IRS suspends issuing ITINs without original documentation         IRS releases new FAQs for Offshore Voluntary Disclosure Program, announces other rules         IRS issues rules on portability election         IRS distinguishes between tips and service charges       Back to Top    New In The Store   The Adviser's Guide to Sales and Use Tax: State and Local Compliance and Planning Opportunities State legislatures are facing severe budget shortages, and state governments are looking for ways to maximize their tax revenues. This book covers what you need to know, from both planning and compliance perspectives, to help your clients understand and comply with the evolving state and local tax rate structure.     E-Services in Your Tax Practice Learn more about the different services available and tips on how to use them effectively, and walk through some routine processes.     AICPA's Annual Tax Update: Corporations and Pass Through Entities Find out about the latest federal tax law changes, court decisions, and IRS pronouncements related to partnerships, LLCs, and C and S corporations.     From Tax Preparer to Financial Planner: The Road Best Traveled The PFP Division is hosting an 18-part web series "From Tax Preparer to Financial Planner" with experienced tax and financial planning CPAs covering transition steps.     PFS Credential Exam 2012 PFS exam periods are June 18 through July 27 and again Dec. 26, 2012, through Feb. 5, 2013; multiple review options are available prior to each exam.   Didn't find what you were looking for? Visit the AICPA Store Back to Top     AICPA Member Discount Program     Close your purchase or select refinance loans and receive $200 in gift cards. Click here for details.       AICPA offers both personal and business Visa® credit cards with WorldPoints® rewards. Click here for details.       Save $5 a day, up to $25 off a weekly or weekend rental. Use PC# 113761. Valid for vehicle pickup through 12/31/2012 Click here for details.   Back to Top         CPA News to Know Sample text for Sec. 83(b) election released by IRS   AICPA comments to IRS on trust decanting   Whatever November brings, start preparing clients now   Guidance clarifies when dividends are qualified performance-based compensation   Sponsored Links     Beyond415's award-winning application helps firms save time, stay current, and be more efficient when handling IRS notices and audits Video     Journal of Accountancy News App for iPad Read The Tax Insider and more great content on the Journal of Accountancy News App for iPad.   CPA Insider Career Insider Corporate Finance Insider Corporate Taxation Insider Wealth Management Insider Delivers need-to-know news of the profession, hard-hitting commentary, recommended products and professional development resources to more than 216,000 AICPA members every week. 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