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January 16, 2014
Tax Insider
  IN THIS ISSUE:   > Articles   > News   > CPA News to Know   > Webcasts   > Video  
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AICPA  The one place for your daily tax season news and information. Sign up for CPA Letter Daily's free Tax Season Watch today.
Real revenue sources for tax reform
By Annette Nellen, Esq., CPA
Will the lower tax rates promised as part of revenue-neutral tax reform be "paid for" with mostly temporary or permanent changes?
When is art a business? Hobby losses for artists
By Daniel Rowe, CPA
What are the relevant factors in determining whether an artist, writer, or musician has a sufficient profit motive?
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Key Payroll and Tax Legislation Updates for 2014
AICPA Tax Resources
2013 Individual Tax Returns Videocourse
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Procedures for IRS rulings, technical advice, etc., updated for 2014
The IRS issued annual updates to the revenue procedures that govern its operations and interactions with taxpayers.
IRS issues final rules on sales-based royalties and vendor allowances
The IRS issued final regulations on sales-based royalties and vendor allowance rules under Sec. 263A and Sec. 471 (T.D. 9652). The rules adopt the proposed regulations issued in 2011 with some changes.
Swiss court stops handover of tax information to U.S.
A Swiss court has prevented the handover of information on U.S. account holders to the IRS by the Julius Baer Group Ltd., a Swiss bank.
New procedures for reinstatement of tax-exempt status are introduced
Tax-exempt organizations that have had their tax-exempt status automatically revoked because they failed to file required annual returns for three consecutive years have new procedures for getting their exempt status reinstated.
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New In The Store
  Statement on Standards in Personal Financial Planning Services
SSPFPS provides a clear road map for consistent delivery of personal financial planning services, which benefits and protects your clients and your practice. Members practicing in cash flow planning, risk management and insurance planning, retirement planning, investment planning, estate/gift/wealth transfer planning, elder planning, charitable planning, education planning, or tax planning should understand whether the statement applies to them and how to comply with it.
  The New Personal Financial Planning Standards
Wed., Jan. 29—Join us in this series of webcasts that will help you adapt to an evolving profession and regulatory landscape. In addition to the existing regulatory framework for CPAs, the AICPA is promulgating the Statement on Standards in Personal Financial Planning Services.
  Estate Planning for Older Americans
This course explores the specific estate planning issues that face older Americans. Make sure you're able to guide your clients in the right direction and help them formulate a plan to maximize the amount of wealth that is ultimately passed on to their heirs.
Didn't find what you were looking for? Visit the AICPA Store
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AICPA Member Discount Program
Save 27% on U and Z Series Laptops, 23% on Horizon Touchscreen Desktops, K, Q, and H Series Desktops and more. Use ecoupon USXJAN2014 (apply at checkout). Valid through 1/31/14. Click here for details.
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Save on shipping this tax season. AICPA members save up to 29% on select FedEx® shipping services. Click here for details.
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CPA News to Know
1 2014 filing season to start Jan. 31
1 IRS announces automation of taxpayer resources, start of business filing season
1 Senate confirms John Koskinen as IRS commissioner
1 Six more countries sign FATCA agreements with U.S.
1 Notice answers many post-Windsor questions on cafeteria plans, FSAs
1 Guidance issued on tax treatment of National Mortgage Settlement payments
Upcoming AICPA Webcasts
  Jan. 20 AICPA Online Advanced Personal Financial Planning Conference
  Jan. 21 Hot Tax Planning Developments Under the Current Tax Law
  Jan. 22 Implementation of the New 3.8% Net Investment Income Tax for S Corporations and Their Shareholders
  Feb. 27 ACA Tax Update
    View webcast calendar
Cash to Accrual Overview
The AICPA continues to oppose a proposal that would require CPA firms and others to change from the cash basis method to the accrual method for tax purposes. Find out more about this issue by watching this video.

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