Federal Tax Update Podcast

Federal Tax Update Podcast

With E. Lynn Nichols, CPA

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This week's podcast includes:

• IRS Releases Transfer Pricing Audit Roadmap
• Businesses Encouraged to Make Method Changes for Dispositions Now
• Tax Court Upholds Disallowance of Couple's Rental Activity Losses
• Individual Denied Alimony Deduction for Equalization Payment to Former Wife
• Tax Court Grants Individual Relief From Joint Liability With Former Husband

Federal Tax Update Podcast

With E. Lynn Nichols, CPA

• Download podcast
• Download citations

This week's podcast includes:

1. Final Regs on Employer Shared Responsibility for Health Insurance Coverage
2. FAQ on Employer Shared Responsibility Provisions Under ACA
3. D.C. Circuit Holds Return Preparer Regulations Invalid
4. Tax Court Determines Stock Value for Estate Tax Purposes, Sustains Penalty
5. Development Company Properly Reported Income From Home Construction Contracts
6. Interest Accrued on Insurance Policy Loan is Includible in Distribution
7. Third Circuit Affirms QSub Election Didn't Result in Increased Basis

Federal Tax Update Podcast

With E. Lynn Nichols, CPA

• Download podcast
• Download citations

This week's podcast includes:

• Fact Sheet Outlines Eligibility Rules for Earned Income Tax Credit
• Capitalization of Payments Is Not Required
• Stock Election Is Valid
• Schedule UTP Filing Statistics From 2012 Tax Year
• Safe Harbor for Treatment of Indebtedness Secured by Property
• Doctor Can't Deduct Repayment of Funds Used for Medical Education
• Credits Reduce Amount of Deductible Excise Tax Liability
• Tax Court Determines Proper Treatment of Neurosurgeon's Work-Related Deductions

Federal Tax Update Podcast

With E. Lynn Nichols, CPA

• Download podcast
• Download citations

This week's podcast includes:

• Classification of Drywall Partitions for Depreciation Purposes
• Termination of S Corp Election Inadvertent
• 2014 NII Form Will Contain Changes
• Deduction for Donated Building Disallowed Due to Deficient Appraisals
• S Corporation ESOP Violated Antiabuse Provisions
• Couple Received Taxable IRA Distributions, Liable for Penalties
• Proposed Regs on Partnership Disguised Sales
• Payments to Settle Lawsuit Includable in Income
• Summary of 'myRA' Proposal