May 28, 2014

Federal Tax Update Podcast

With E. Lynn Nichols, CPA

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This week's podcast includes:

• Individual Must Recognize Previously Excluded Gain on Property
• IRS Guidance Expected on Dual Partner/Employee Status
• Suspended Passive Losses Not Deductible – No Disposition
• Retirement Plan Penalty Relief Program Begins in June
• IRS Denied Summary Judgment in Estate Tax Deficiency Case
• LLC Owner at Risk for Loan; Aircraft Leasing Wasn't Passive
• IRS Releases Draft Form 990-EZ for 2014
• Ranch Not Required to Use Accrual Method