Nichols Patrick Weekly Tax Update 

With E. Lynn Nichols, CPA

This week's podcast includes:

  • Federal Agency's Commissioners Are Employees for Tax Purposes
  • Distributions of Damages Are Excludable From Victims' Income
  • IRS Publishes Final, Temporary Regs on Outbound Asset Transfers
  • IRS Publishes Proposed Regs on Waiting Period for Health Insurance
  • IRS Announces Penalty Relief for Delayed 2012 Tax Forms
  • IRS Provides Penalty Relief for Delayed 2012 Tax Forms
Direct download: Federal_Tax_Update_3_25_2013.mp3
Category:Federal Tax Update -- posted at: 3:13pm EST

Nichols Patrick Weekly Tax Update 

With E. Lynn Nichols, CPA

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
Direct download: Federal_Tax_Update_3_18_2013.mp3
Category:Federal Tax Update -- posted at: 8:52pm EST

Nichols Patrick Weekly Tax Update 

With E. Lynn Nichols, CPA

This week's podcast includes:

  • 2nd Circuit Reverses Tax Court; Tax Assessments Are Timely
  • E & Y Pays $123 Million to Settle Tax Shelter Investigation
  • Proposed Regs on Health Insurance Provider Fee
  • Recognized Built-In Loss Not Treated Separately in Annual Tax Calculation
  • OREO Property Not Considered Acquired for Resale; Not Subject to 263A
  • Couple Deceived by Construction Company May Claim Theft Loss Deduction
  • Certification Period for Work Opportunity Credit Extended 
  • Judicial Doctrines Should Not Prevent Deferred Gain Recognition
  • Loan Proceeds Are Includable in Income When All Events Test Is Met
  • Minimum Royalties Must Be Capitalized
Direct download: Federal_Tax_Update_3_11_2013.mp3
Category:Federal Tax Update -- posted at: 10:55am EST

Nichols Patrick Weekly Tax Update 

With E. Lynn Nichols, CPA

This week's podcast includes:

  • IRS Files Notice of Appeal in Return Preparer Regulations Case
  • Government Seeks Stay in PTIN Reg Case
  • Payments Under Settlement Agreement Are Deductible Business Expenses
  • Proper Year to Deduct Theft Loss Claim Based on Fraudulent Investment
  • IRS Addresses Effect on Amounts at Risk for Guarantees of LLC Debt
  • 2013 Limits on Depreciation Deductions for Autos
  • Bank Must Capitalize Costs Associated With Holding OREO Property
  • IRS Releases Publication on Choosing a Small Business Retirement Plan
  • Voluntary Worker Classification Settlement Program Expanded
  • FAQ on Voluntary Classification Settlement Program
  • Workers Were Employees; Company Owner Liable for  Employment Taxes
Direct download: Federal_Tax_Update_3_4_2013.mp3
Category:Federal Tax Update -- posted at: 12:15pm EST

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