Federal Tax Update Podcast
With E. Lynn Nichols, CPA

This week's podcast includes:

  • Proposed Regs on Limitations on Importation of Net Built-In Losses
  • IRS Issues Guidance Clarifying Treatment of Preventive Healthcare Services
  • Federal Circuit Affirms Payroll Company is Not Employer for FICA and FUTA
  • No Refund to Estate; Remittance Was a Payment, Not a Deposit
  • Q&A on Health Insurance Premium Tax Credit
  • FAQ on Individual Shared Responsibility Provision of Affordable Care Act
  • IRS Publication Explains Taxpayer Advocate Service
  • Final Regs on Deduction and Capitalization of Tangible Assets
  • Proposed Regs on Dispositions of Tangible Depreciable Property
Direct download: Federal_Tax_Update_9_16_2013.mp3
Category:Federal Tax Update -- posted at: 12:34pm EST

Federal Tax Update Podcast

With E. Lynn Nichols, CPA

This week's podcast includes:

  • Sixth Circuit Dismisses Appeal in FedEx Research Tax Credit Case
  • Proposed Regs on Research and Experimental Expenses
  • Final Regs on Limitations on Duplication of Net Built-In Losses
  • Final Loss Duplication Rules With Fix for Transfers of Partnership Interests
  • IRS Addresses Tax Treatment of Attorney Fees Paid Under Settlement Agreements
  • IRS Must Honor Corporation's Designation of Voluntary Tax Payments
  • Final, Temporary Regs on Application of Straddle Rules to Debt Instruments
  • Proposed Regs on Healthcare Coverage Information Reporting
  • Proposed Regs on Information Reporting of Minimum Essential Coverage
Direct download: Federal_Tax_Update_9_9_2013.mp3
Category:Federal Tax Update -- posted at: 8:44am EST

Federal Tax Update Podcast

With E. Lynn Nichols, CPA

This week's podcast includes:

  • Proposed Regs on Small Business Healthcare Tax Credit
  • Sixth Circuit Affirms Tax Court Decision Denying S Corp Losses, Deductions
  • Court Refuses to Dismiss Suit Challenging Church Exemption From Filing Requirements
  • Gift Tax Consequences of Proposed Disclaimers
  • Married Taxpayer Can't Claim Head of Household Status During Spouse's Temporary Absence
  • Tax Court Sides With IRS in Revocation of Booster Club's Tax-Exempt Status
  • Second Circuit Affirms Settlement Payment Was Subject to FICA Taxation
  • Tax Court Holds Individual Wasn't a Trader in Securities; Penalties Sustained
  • Treasury and IRS Announce Recognition of All Legal Same-Sex Marriages
  • All Legal Same-Sex Marriages Recognized for Federal Tax Purposes, IRS Rules
  • FAQ on Same-Sex Couples Married Under State Law
  • FAQ on Tax-Related Concerns for Registered Domestic Partners
Direct download: Federal_Tax_Update_09_03_2013.mp3
Category:Federal Tax Update -- posted at: 2:48pm EST

Federal Tax Update Podcast

With E. Lynn Nichols, CPA

This week's podcast includes:

  • IRS Launches Affordable Care Act Website
  • Late-Filed 1120S Wasn't Disclosure; 6 Year Statute of Limitations Applies
  • Photo Processing Qualifies for Domestic Production Activity Deduction
  • 40 Questions (and 40 Answers!) on the New 3.8 Percent Tax
  • Transaction Lacked Economic Substance, Nontax Business Purpose
Direct download: Federal_Tax_Update_8_26_2013.mp3
Category:Federal Tax Update -- posted at: 12:46pm EST

Federal Tax Update Podcast

With E. Lynn Nichols, CPA

This week's podcast includes:

  • 2013-14 Priority Guidance Plan Adds 501(c)(4) and DOMA Guidance
  • Individual an Employee; Made Excess Contributions to SEP
  • Purchase/Sale of Life Insurance Policy Does Not Affect Income Exclusion
  • Proposed Regs on Requesting Equitable Innocent Spouse Relief
  • Estate Made Partial Tax Payment, Not Deposit; Refund Denied
  • S Corp Liable for Employment Tax Deficiency, Additions Taxes
  • Final Regs on Information Disclosure for Insurance Affordability Programs
  • Doctor Must Report Income From S Corporation Interest
  • Rev. Proc. Consolidates Late S Corporation Election Procedures
  • Musician's Business Expense Deductions Allowed; No Penalties Imposed
  • IRS Announces Cuts to Refundable Corporate AMT Credit Payments
Direct download: Federal_Tax_Update_8_19_2013.mp3
Category:Federal Tax Update -- posted at: 10:09am EST

Federal Tax Update Podcast

With E. Lynn Nichols, CPA

This week's podcast includes:

  • Owners of Gift Basket Company Granted Summary Judgment Allowing Section 199 “Qualified Domestic Production Deduction”
  • Manufacturing Tax Break Gone Wild
  • Individual Granted “Innocent Spouse” Relief From Liability on Joint Return
  • Couple Did Not Underreport Income: Credible Testimony Established Agency Relationship
  • S Corp Liable for Employment Tax Deficiencies and Penalties for Failure to Treat Payment to Shareholder as Wages
  • Losses From Bull Breeding Activity Limited by Failure to Satisfy Recordkeeping Requirements of Passive Activity Rules
  • Disability Payment Included in Income, Taxpayer Liable for Additions to Tax
  • Insurance Company Loses Tax-Exempt Status
  • Research Organization Is Denied Tax-Exempt Status
Direct download: Federal_Tax_Update_8_12_2013.mp3
Category:Federal Tax Update -- posted at: 11:05am EST

Federal Tax Update Podcast

With E. Lynn Nichols, CPA

This week's podcast includes:

  • Transfers in Exchange for Self-Canceling Notes Are Taxable Gifts
  • Final Regs on Reimbursed Entertainment Expenses
  • No Transfer of Goodwill in Radio Station Like-Kind Exchange
  • Notices of Deficiencies Timely Due to Fraud, Omissions From Gross Income
  • Mortgage, Credit Card, and Utility Payments Were Income to Minister
  • Same-Sex Surviving Spouse Awarded Spousal Death Benefits
  • U.S. District Court Orders Recognition of Same-Sex Marriage in Ohio
Direct download: Federal_Tax_Update_8_5_2013.mp3
Category:Federal Tax Update -- posted at: 8:41am EST

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



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