May 13, 2013

Federal Tax Update Podcast

With E. Lynn Nichols, CPA

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This week's podcast includes:

• Final Regs Require EIN Holders to Provide Current Information
• Taxable Coop Can't Aggregate Patronage, Non-patronage Income for QDPD 
• Elected Constables Are Employees for Tax Purposes; County Is Employer
• Corporate Donation of Depreciated Property Not Subject to Sec. 291 Reduction
• JCT Report and W&M Working Groups Could Smooth Route to Tax Reform
• Tax Court Remands Case to IRS Appeals Office for Consideration, Clarification
• Tax Court Dismisses Case Filed by Entity Whose Corporate Status Was Suspended
• Researcher, Writer Can't Deduct Expenses for Trips to France
• Individuals Engaged in Prohibited Transactions With IRAs