Taxation :: Legal Articles

2013

• IRS Clings To Its Judicially-Rejected Position On the Application of the Passive Loss Rules To Trusts -- Updated May 2013

• Three Court Opinions on Tax Impact of Demutualization - Three Different Outcomes -- Updated February 2013

 

2012

• Tax Provisions Up in the Air -- September 2012

• Tax Provisions in Health Care Legislation -- Updated September 2012

• IRS Regulations Concerning Shareholder Loans to S Corporations -- Updated March 2012

• The Home Mortgage Interest Deduction Limitation - Recent Developments -- March 2012

 

2011

• Year-End Musings: New Legislation, Expiring Provisions and Planning Pointers -- December 2011

• Tax Court Decision on Medical Reimbursement Plans Vacated – Whether Spouse Is “Employee” To Be Determined Via Agency Principles -- August 2011

• New Iowa Beginning Farm Tax Credit -- Updated August 2011

• Expanded Form 1099 Reporting Requirements Nullified -- April 2011

• Farmland Acquisition - Allocation of Value to Depreciable Item -- February 2011

 

2010

• Summary of Selected Tax Provisions in the “Hiring Incentives To Restore Employment Act” -- March 2010

• Tax Court Again Points Out That Care Must Be Taken When Establishing Medical Reimbursement Plans -- March 2010

• Domestic Production Activity Deduction for Members of Cooperatives -- February 2010

• The Spousal Qualified Joint Venture as a Planning Tool -- Updated February 2010

• Work Opportunity Tax Credit (WOTC) Expanded to Benefit Rural Employees - Updated IRS Forms 8850 and 5884; and the ETA Form 9061 (the Department of Labor form) -- Updated February 1, 2010

2009

• The Zero Percent Tax Rate on Capital Gains -- November 2009

• Tax Provisions of the Worker, Homeownership, and Business Assistance Act of 2009 -- November 2009

• Energy - Related Provisions in Recent Legislation -- October 2009

• Health Savings Accounts - A Missing Component of the Current Health Insurance "Reform" Debate -- August 2009

• Income Tax Consequences of the CWT Program - July 2009

• Valuing Growing Crops in a Decedent's Estate -- February 2009

2008

• The Emergency Economic Stabilization Act of 2008 -- November 2008

• 2008 Tax-Cut Bill Signed Into Law -- February 2008

2007

• IRS Modifies Rule for Deducting Health Insurance Premiums By S Corporation 2-Percent Shareholders -- December 2007

• Court Rules that IRS Not Bound by Field Service Advice (FSA) – Taxpayers Cannot Rely Upon Them Either -- December 2007

• IRS Issues Notice of Proposed Ruling on Self-Employment Tax Treatment of CRP Payments -- Updated January 2007