Nichols Patrick Weekly Federal Tax Update with Ed Zollars, CPA

This week's podcast includes:

  • Section: 132 Differences Between Employer Operated Van Pool & Public/Private Van Pool Detailed for Application of 80/50 Rule for Transportation
  • Section: 165 Lack of Records Leads to Denial of Gambling Losses for Taxpayer, Penalties Imposed
  • Section: 465 Moving Company's Accrued Liability for Goods Damaged in Transit Does Not Qualify for Recurring Item Exception
  • And Much More...

 

Direct download: SS_AUDIO_10_20_2014.mp3
Category:Federal Tax Update -- posted at: 11:23am EDT

Nichols Patrick CPE  New "Repair Regs" Sec. 263(a)

Direct download: Repair_Regulations_Promotion.mp3
Category:general -- posted at: 11:19am EDT

Nichols Patrick Weekly Federal Tax Update with Ed Zollars, CPA

This week's podcast includes:

  • Section: 61 IRS "Clarifies" Limits of California Short Sale Laws Impact on Treatment Debt as Nonrecourse, Backing Off Earlier Letter
  • Section: 4943 Foundation Fails to Show Reasonable Cause to Justify Abatement of First Tier Tax on Excess Holdings
  • Section: 7701 Letter on Treatment of Green Card Holders Published by IRS
  • And Much More...
Direct download: SS_AUDIO_10_13_2014.mp3
Category:Federal Tax Update -- posted at: 5:41pm EDT

Nichols Patrick Weekly Tax Update Podcast with Ed Zollars, CPA

This week's podcast includes:

  • Section: 41 S Corporation CEO/Shareholder Found Unreasonably High, Court Substantially Reduces Research Credit
  • Section: 183 Despite Decades of Losses, Taxpayer Found to Have Profit Motive for Business as Artist
  • Section 2031 Estate's Claimed Discounts on Fractional Interest of Art Allowed in Full When IRS Only Argues No Discounts Are Allowed
  • And Much More...
Direct download: SS_AUDIO_10_06_2014.mp3
Category:Federal Tax Update -- posted at: 12:24pm EDT

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

This week's podcast includes:

  • Section: 125 New Options Provided Where Cafeteria Plan May Allow Participants to Revoke Health Plan Participation Election During Plan Year
  • Section: 408 Tax Court Rules, in Split Opinion, That U.S. Civil Service Retirement System Not Required to Take IRA Rollover
  • Section: 7701 Failure to Formally Abandon Lawful Permanent Resident Status Causes Individual to Be Subject to Tax on Worldwide Income
  • And Much More...
Direct download: SS_AUDIO_09_29_2014.mp3
Category:Federal Tax Update -- posted at: 1:03pm EDT

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

This week's podcast includes:

  • Section:61 Guarantor Who Fails to Pay Debt Guarantee Does Not Recognize Cancellation of Indebtedness Income
  • Section: 402 IRS Modifies Allocation of Before and After Tax Amounts Rolled Over from Retirement Plans
  • Section: 3402 IRS Issues Regulations Allowing IRS to Provide for Voluntary Withholding Arrangements
  • And Much More...
Direct download: SS_AUDIO_09-22-2014.mp3
Category:Federal Tax Update -- posted at: 12:48pm EDT

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

This week's podcast includes:

  • Section OPR Describes When Employees of Corporation Under Examination Become Subject to OPR Jurisdiction
  • Section 61: Damage Award Recieved From Tax Advisor Related to Tax Shelter Advice Not Includible In Gross Income As Taxpayer Abandoned Alternative  Plan That Would Have Reduced Tax
  • Section 170 : IRA Payment Made to Charity to Comply with Retain State Operating Certificate Found to be Business Expense, Not Charitable Contributions
  • And Much More...
Direct download: SS_AUDIO_09_15_2014.mp3
Category:Federal Tax Update -- posted at: 1:04pm EDT

Nichols Patrick Weekly Federal Tax Update with Ed Zollars, CPA

This week's podcast includes:

  • Section:31 Voluntary Payment Designation That Designates Payment to be Applied to Taxes of Another Taxpayer Must Be Respected by IRS, IRS Announces Non-Acquiesence
  • Section:723 No Basis for Partners' Own Promissory Notes Contributed to Partnership
  • Section: 1001 Taxpayer's "Swap" Did Not Create Basis to Shelter Gain on Sale of Stock
  • And Much More...

 

Direct download: SS_AUDIO_09_08_2014.mp3
Category:Federal Tax Update -- posted at: 1:28pm EDT

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

This week's podcast includes:

  • IRS Issues Warning About Phone Scams
  • IRS Determines Virtual Sorority Cannot Be a Section 501(c)(7) Social Club
  • Tax Court Clarifies Calculation of Gross Income Following Home Concrete Decision
  • And Much More...
Direct download: SS_AUDIO_09_02_2014.mp3
Category:Federal Tax Update -- posted at: 2:07pm EDT

Nichols Patrick Federal Tax Update Podcast with Ed Zollars, CPA

This week's podcast includes:

  • Taxpayer Met Material Participation Standard Based on the "Facts & Circumstances" Test
  • IRS Makes Revisions to LCM Retail Inventory Method & Provides for Automatic Accounting Method Change
  • CFO Still Responsible Person Despite Lender's Refusal to Advance Funds to Pay Payroll Taxes, Rather Demanding Payment of Other Expenses
  • And Much More...

 

Direct download: SS_AUDIO_08_25_2014.mp3
Category:Federal Tax Update -- posted at: 1:07pm EDT



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