Federal Tax Update Podcast

Federal Tax Update Podcast
With E. Lynn Nichols, CPA

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This week's podcast includes:

• Guidance on Dispositions of Tangible Depreciable Property
• Guidance on Application of ACA Provisions to Healthcare Arrangements
• Revised Rules for Spouses Requesting Equitable Relief From Tax Liability
• IRS Enforcement Revenue and Employment Both Down Double Digits
• TIGTA Recommends Improved Paid Preparer Penalty Assessment and Enforcement

Federal Tax Update Podcast
With E. Lynn Nichols, CPA

• Download podcast
• Download citations

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

Federal Tax Update Podcast

With E. Lynn Nichols, CPA

• Download podcast
• Download citations

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

Federal Tax Update Podcast

With E. Lynn Nichols, CPA

• Download podcast
• Download citations

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