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July 12, 2012
Tax Insider
  IN THIS ISSUE:   > Articles   > News   > CPA News to Know   > Video  
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Trademarks alone are not enough for income tax nexus
By Annette Nellen, Esq., CPA
A recent West Virginia case is a reminder that intangibles do not automatically lead to a finding of income tax nexus.
Supreme Court health care decision affects taxes
By Sally P. Schreiber, J.D., and Alistair M. Nevius, J.D.
The Supreme Court's decision upholding most of the health care act was a surprise to most people. Here's an analysis of the decision and its tax effects.
Small companies must decide to pay or play under new health care rules
By Sabine Vollmer and Neil Amato
The recently upheld health care act requires large employers to offer affordable health insurance to their workers and offers incentives to smaller employers. Deciding what to do is often more than a financial decision.
Deducting employee MBA expenses
By Joseph Medina, CPA, and Stephen LaGarde, J.D.
Whether tuition and other expenses of obtaining an MBA are deductible is a fact-intensive determination. This article examines the case law and regulations on the issue.
The IRS's enforcement of the health care mandate
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IRS suspends issuing ITINs without original documentation
IRS releases new FAQs for Offshore Voluntary Disclosure Program, announces other rules
IRS issues rules on portability election
IRS distinguishes between tips and service charges
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New In The Store
  The Adviser's Guide to Sales and Use Tax: State and Local Compliance and Planning Opportunities
State legislatures are facing severe budget shortages, and state governments are looking for ways to maximize their tax revenues. This book covers what you need to know, from both planning and compliance perspectives, to help your clients understand and comply with the evolving state and local tax rate structure.
  E-Services in Your Tax Practice
Learn more about the different services available and tips on how to use them effectively, and walk through some routine processes.
  AICPA's Annual Tax Update: Corporations and Pass Through Entities
Find out about the latest federal tax law changes, court decisions, and IRS pronouncements related to partnerships, LLCs, and C and S corporations.
  From Tax Preparer to Financial Planner: The Road Best Traveled
The PFP Division is hosting an 18-part web series "From Tax Preparer to Financial Planner" with experienced tax and financial planning CPAs covering transition steps.
  PFS Credential Exam
2012 PFS exam periods are June 18 through July 27 and again Dec. 26, 2012, through Feb. 5, 2013; multiple review options are available prior to each exam.
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CPA News to Know
1 Sample text for Sec. 83(b) election released by IRS
1 AICPA comments to IRS on trust decanting
1 Whatever November brings, start preparing clients now
1 Guidance clarifies when dividends are qualified performance-based compensation
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