Federal Tax Update Podcast
With E. Lynn Nichols, CPA
This week's podcast includes:
- Individual Must Recognize Previously Excluded Gain on Property
- IRS Guidance Expected on Dual Partner/Employee Status
- Suspended Passive Losses Not Deductible – No Disposition
- Retirement Plan Penalty Relief Program Begins in June
- IRS Denied Summary Judgment in Estate Tax Deficiency Case
- LLC Owner at Risk for Loan; Aircraft Leasing Wasn't Passive
- IRS Releases Draft Form 990-EZ for 2014
- Ranch Not Required to Use Accrual Method
