April 8, 2013

Nichols Patrick Weekly Tax Update 

With E. Lynn Nichols, CPA

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This week's podcast includes:

• Book Publisher's Activities Are Not Production Activities
• Reporting Requirements for Condemnation Payments
• AIG Loses Summary Judgment Motion in Economic Substance Dispute
• Final Report on Retirement Plan Questionnaire Results
• 2013 Allowable Living Expense Standards
• Rental Losses Are Passive, Accuracy-Related Penalty Upheld
• CPA Firm Seeks Clarity In Proposed Net Investment Income Tax Regs
• Net Investment Income Tax May Not Qualify for Foreign tax Credit
• Sixth Circuit Affirms Enforcement of IRS Summons to Payroll Company
• Ninth Circuit Affirms Estate's Liability for Late-Filing Penalty
• Texas CPAs Say Repair Regs Fail to Reflect How Small Businesses Operate