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AICPA
September 12, 2013
Tax Insider
AICPA
  IN THIS ISSUE:   > Articles   > Sponsored Editorials   > News   > CPA News to Know   > Webcasts   > Video  
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Articles
   
DOMA update: Federal income and estate tax refund claims and state taxes
By Eileen R. Sherr, CPA
Married same-sex couples who live in states that don't recognize same-sex marriage but refer to federal returns face uncertainty.
   
 
   
Still seeking sales and use taxes
By Annette Nellen, Esq., CPA
States' efforts to turn remote vendors into sales tax collectors are varied, ever changing, and often problematic.
   
 
   
Court holds deferred compensation plan is not an ERISA plan
By Sally P. Schreiber, J.D., Editor
How a firm structures a deferred compensation plan can make a big difference.
   
 
The Adviser's Guide to Sales and Use Tax: State and Local Compliance and Planning Opportunities
The Adviser's Guide to Multistate Income Taxation: Compliance and Planning Opportunities
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Sponsored Editorials
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SCIN Transactions Result in Taxable Gifts
By NFP Life
In Chief Council Advice (CCA) 201330033, released on July 26, 2013, the IRS provided internal guidance regarding the gift and estate tax consequences of self-canceling installment notes (SCINs). Unfortunately, this CCA may raise more issues than it resolves.
   
 
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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.
   
 
 
Final rules issued on individual health care mandate
The IRS issued final regulations, adopting rules proposed in January, on the mandate requiring individuals to pay a penalty if they do not obtain health care coverage beginning in 2014.
   
 
 
Small employers' health insurance premium tax credit rules issued in proposed form
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.
   
 
 
Health coverage information reporting requirements guidance issued
The IRS issued two related proposed regulation projects on health care coverage reporting requirements under the Patient Protection and Affordable Care Act.
   
 
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New In The Store
  Individual Tax Review Update: Beyond the Basics of Individual Tax
This course supports your efforts to provide clients with efficient and effective tax-planning strategies based on the latest tax information. Broaden your knowledge of current developments in individual federal income tax law.
 
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Nov. 4–5, Greater Washington. Attend the AICPA National Tax Conference and remain updated on critical tax issues and changing tax legislation that affect you and your clients.
 
  Fundamentals of Trusts: What You Need to Know
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  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.
 
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CPA News to Know
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1 AICPA urges Congress to provide IRS with sufficient funds to perform its duties
 
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1 If you or your clients are the victim of tax-related identity theft
 
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1 The use of intentionally defective grantor trusts post ATRA
 
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1 Affordable Care Act implications you need to know now
 
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1 Final rules issued on IRS disclosure of tax return information under health care law
 
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1 IRS proposes increased user fees for installment agreements, offers in compromise
 
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1 Final regulations attack artificially generated foreign tax credits
 
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1 Online FATCA registration system launched
 
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1 Regulations clarify treatment of a debt instrument under straddle rules
 
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1 Final regs. adopt differential income stream method for cost-sharing agreements
 
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Upcoming AICPA Webcasts
1
  Sept. 18 Advanced Tax: DOMA Brings Changes to the Nation
 
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  Sept. 19 "You" Are The Value!—The Challenge To Know, Price and Sell Your Value
 
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  Sept. 20 CPA/PFS Perspectives: Retirement Planning: The Next Phase of Life
 
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  Sept. 25 The Economics of Life Insurance
 
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    View webcast calendar
 
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