March 18, 2013

Nichols Patrick Weekly Tax Update 

With E. Lynn Nichols, CPA

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This week's podcast includes:

• IRS Stops Printing Paper Copies of Internal Revenue Bulletin
• Exterior HVAC Units Are Not Qualified Leasehold Improvement Property
• Ruling Permitting Late S Corp Election Has Limited Effect
• Value of Interests in Artwork Determined for Estate Tax Purposes
• ank Deposits Determine Taxable Income of Pastors
• Family Support Payments Are Deductible as Alimony
• Application of UNICAP Method to OREO Property Costs
• FAQ on Schedule UTP Revised