Federal Tax Update Podcast

With E. Lynn Nichols, CPA

This week's podcast includes:

  • Exemptions From Inclusion in Bankruptcy Estate Disallowed for Bad Faith
  • Minister Not Entitled to Parsonage Allowance Exclusion
  • Individual Who Supported Minor Denied Child Tax Credit and EITC
  • Couple Denied Deductions for “Business” Expenses, Penalties Assessed
  • IRS Releases Publication on Return Disclosure
  • Deferral of Advance Payments Under Gift Card Arrangements Clarified
  • Bad Debt Deduction Denied for Transfers to Family-Owned Business; Penalties Upheld
Direct download: Federal_Tax_Update_7_29_2013.mp3
Category:Federal Tax Update -- posted at: 8:26pm EST

Federal Tax Update Podcast
With E. Lynn Nichols, CPA

This week's podcast includes:

  • Claim of Right Doctrine Does Not Apply to Unpaid Promissory Notes
  • Right to Receive “Dividends” Not an Incident of Ownership in Life Insurance Policies
  • CFC's Rental Income Is Foreign Personal Holding Company Income
  • Compensation for Psychological Damages Is Excludable From Income
  • IRS Fact Sheet Warns Employers Outsourcing Payroll Duties
  • FASB Finalizes Guide for Private Company Decision-Making
  • Thirty-one Percent of 2011 Schedules UTP Failed Concise Description Requirements
Direct download: Federal_Tax_Update_7_22_2013.mp3
Category:Federal Tax Update -- posted at: 12:13pm EST

Federal Tax Update Podcast

With E. Lynn Nichols, CPA

This week's podcast includes:

  • Couple's Earnings From CFC Were Taxable as Ordinary Income
  • QSST Beneficiary May Deduct Interest Expense on Loan to Acquire S Stock
  • Voting Trust and S Corporation Can Survive Death of Grantor
  • IRS Rules on Tax Consequences of Proposed Voting Trust
  • Final Rules Implementing Some Affordable Care Act Provisions
  • Transitional Relief From Health Insurance Reporting Requirements
  • D.C. Circuit Reverses Tax Court on Taxing Nonresident Alien Gambling Income
  • IRS Must Calculate Gambling Winnings Consistently for Citizens and Foreigners
  • Guidance on Tax Lien Notice Withdrawals Involving Installment Agreements
Direct download: Federal_Tax_Update_7_15_2013.mp3
Category:Federal Tax Update -- posted at: 11:33am EST

Federal Tax Update Podcast

With E. Lynn Nichols, CPA

This week's podcast includes:

  • S Corp Not Deemed to Have More Than 1 Class of Stock
  • Eleventh Circuit Affirms Decision Refusing to Quash IRS Summonses
  • Treasury Delays Employer Healthcare Insurance Mandate Until 2015
  • Final Regs on Deferred Discharge of Indebtedness Income of Corporations and Deferred OID Deductions
  • Final Regs on Deferred Discharge of Indebtedness Income of Partnerships, S Corps
  • S Corp Can Expense Business Assets Up to Maximum Sec. 179 Amount
  • IRS Advises on Tax Treatment of Severance Pay
  • Government Seeks Certiorari on FICA Tax Treatment of Severance Payments
  • IRS Provides Instructions for Optional Expedited Process for Some Tax-Exempt Applications
  • Eleventh Circuit Affirms Tax Court; Corporation Bound by Original Price Allocations
  • Individual's Rental Activity Losses Denied Under Passive Activity Loss Rules
Direct download: Federal_Tax_Update_07_08_2013.mp3
Category:Federal Tax Update -- posted at: 12:51pm EST

Federal Tax Update Podcast
With E. Lynn Nichols, CPA

This week's podcast includes:

  • Repair Regs' Transition Guidance Will Give Taxpayers Flexibility
  • Application of Sale Proceeds to Pay Down Credit Line Not Fatal to Like-Kind Exchange
  • Conditional Return of Donation of Conservation Easement and Cash Bars Charitable Contribution Deduction
  • IRS Offers Streamlined Option to Free Some Groups From Backlog of Tax-Exempt Applications
  • Individual Owes Tax on Distribution From Former Wife's Retirement Account
  • Company's Services to Owner Shouldn't Be Treated as Constructive Dividend
  • Second Circuit Affirms Tax Court; Company Liable for Taxes, Penalties
Direct download: Federal_Tax_Update_07_01_2013.mp3
Category:Federal Tax Update -- posted at: 12:26pm EST

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