Dec. 23, 2013

Federal Tax Update Podcast

With E. Lynn Nichols, CPA

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This week's podcast includes:

• Proposed Regs on Allocation of Partnership Liabilities
• Required Records Doctrine Overrides Fifth Amendment Privilege Claim
• Cafeteria Plan Guidance for Same-Sex Couples
• Nonprofit Corporation Not Operated for Charitable Purpose
• IRS to Delay Opening of 2014 Filing Season Until January 31
• Business Filing Season Starts January 13
• Tenth Circuit Affirms Tax Court's Economic Substance, Penalty Determinations
• Tax Court Denies Professor's Unsubstantiated Deductions, Holds Him Liable for Penalties