Federal Tax Update Podcast

Nichols Patrick Weekly Federal Tax Update Podcast with Ed Zollars, CPA

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This week's podcast includes:

• Section: 163 Safe Harbor Repair & Capitalization Methods for Cable System Operators Under New Tangible Property Repair & Capitalizations Published by IRS
• Section: 469 Taxpayer with Single Triplex Rental Found to be Real Estate Professional & Met Material Participation Standard
• Section: 6901 Tax Court Erred in Finding New York Fraudulent Conveyance Statute Did Not Apply
• And Much More...

Nichols Patrick Weekly Federal Tax Update Podcast with Ed Zollars, CPA

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This week's podcast includes:

• Section: 170 Right to Substitute Land Subject to Conservation Easement Rendered Contribution Not a Qualified Conservation Contribution
• Section: 501 Organization LacksStanding to Challenge Church's Exemption from Filing Form
• Section: 7436 TEFRA Procedures Do Not Apply to Payroll or Worker Classification Examinations of Partnerships

Nichols Patrick Federal Tax Update Weekly Podcast with Ed Zollars, CPA

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This week's podcast includes:

• Legislation Revenue Provisions of the Achieving a Better Life Experience (ABLE) Act of 2014
• Section: 274 Auto Mileage Rates for 2015 Published by IRS
• Section: 6038D IRS Issues Final Regulations for Reporting Foreign Financial Assets Under FACTA
• And Much More...

Nichols Patrick Weekly Federal Tax Update Podcast with Ed Zollars, CPA

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This week's podcast includes:

• Tax Increase Prevention Act for 2014
• Achieving a Better Life Experience (ABLE) Act of 2014
• Section:  6511 Use of the Wrong Form for an Innocent Spouse Claim for Refund Did Not Qualify as Informal Claim, Perfected Claim Filed After Closing of Statute of Limitations
• And Much More...

Nichols Patrick Weekly Federal Tax Update Podcast with Ed Zollars, CPA

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This week's podcast includes:

• Section: 36B Affordable Percentages for 2016 Released by IRS
• Safe Harbor Structure for Partnerships Allocating Rehabilitations Credits Provided by IRS
• Section: 5000A IRS Publishes List of Hardship Exemptions for Which a Specific Application to State Exchange Not Required
• And Much More...

Nichols Patrick Weekly Federal Tax Update with Don Paul Cochran, JD, CPA, CFP

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This week's podcast includes:

• Section: 106 Department of Labor Clarifies in FAQ Types of Employer Arrangements that Run Afoul of Notice 2013-54
• Section: 162 Sponsorship of Corporation Shareholder's Son's Motocross Activity Found to Be a Reasonable Business Expense
• Section: 280A Tax Court Analyzes Application of Rules on Personal Use to Vacational Rental
• And Much More...

Nichols Patrick Weekly Federal Tax Update Podcast with Ed Zollars, CPA

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This week's podcast includes:

• Section: 36B IRS Provides Special Rule for Pregnant Women Temporarily Eligible for Medicaid or CHIP Coverage, May Continue to Qualify for Premiums
• Section: 368 Final Regulations Issues on Allocation of Basis in All Cash D Reorganizations
• Section: 3301 DOL Releases List of States That Face Reduction of FUTA Credit for 2014
• And Much More...

Nichols Patrick Weekly Federal Tax Update Podcast with Ed Zollars, CPA

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This week's podcast includes:

• Section: 36B  Plans that  Fail to Offer Significant In-Patient Hospitalization and/or Physician Coverage Will Not Offer Minimum Value
• Section: 381 Regulations Provide for Transfer of Earnings & Profit in Certain Corporate Tax Free Transactions
• And Much More...

Nichols Patrick Weekly Update Podcast with Ed Zollars, CPA

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This week's podcast includes:

• Section:1 Inflation Adjusted Numbers Issued by IRS for 2014
• Section: 163 No Interest Deduction Allowed for Accrued Interest on Mortgage Refinanced with Same Lender
• Section: 751 Proposed Regulations Issued That Would Revise Hot Asset Treatment for Partners
• And Much More...

Nichols Patrick CPE Weekly Federal Tax Update Podcast with Ed Zollars, CPA

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This week's podcast includes:

• WBHAA Did Not Impose New Temporary Ordering Rules for Alternative Tax Net Operating Losses
• IRS Announces 2015 Qualified Plan Inflation Adjusted Limits
• Social Security Wage Base & Other Related Items for 2015
• And Much More...