September 26, 2013
Corporate Taxation Insider
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CCH Wolters Kluwer  Protect your investments. Cover your fixed assests, maximize tax savings.
Regulations bring clarity to treatment of tangible property expenses
By Stephen Ehrenberg, CPA
Issuance of "repair regs" provides certainty to taxpayers, but effective date is fast approaching.
Employee or independent contractor?
By Nicholas Fiore, J.D.
Misclassifying workers can result in significant liability.
Accounting for Fixed Assets, Second Edition
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Sponsored Editorial
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Thomson Reuters  Online CPE for Corporate Finance Pros
Streamlined procedures for post-Windsor FICA refunds are released
The IRS has issued procedures for employers to file claims for overpaid FICA taxes paid on employer-provided benefits for same-sex spouses in cases where, because of the Supreme Court's decision striking down part of the Defense of Marriage Act, those benefits are tax free.
New York state proposes to regulate tax return preparers
The New York State Department of Taxation and Finance has proposed amendments to its Personal Income Tax Regulations and Procedural Regulations to regulate tax return preparers.
Final regulations attack artificially generated foreign tax credits
The regulations are designed to curb certain transactions that the IRS says produce inappropriate foreign tax credit results.
IRS explains Sec. 179 qualified real property allocations and procedures for filing amended returns
A new IRS notice provides guidance to taxpayers who chose to expense the costs of certain qualified real property placed in service during any tax year from 2010 through 2013.
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  International Taxation Fundamentals: An Overview For Businesses
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  Advanced Mergers, Acquisitions, and Sales: Complex Case Study Analyses for Closely-Held Businesses
This course will provide a robust examination of the process and rules applicable to tax acquisitive and divisive transactions as well as active applications of how these play out in complex transactions.
  Advanced Business Law for CPAs
Complex legal issues arise daily for businesses and clients. This course provides detailed information concerning the legal issues most commonly encountered.
  The Life of a Business Entity: Formation, Existence, Restructuring and Termination
The course content is designed and presented to assist you in assessing the implications and comparing the options available for a business entity at both the inception of the business and throughout its life.
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CPA News to Know
1 AICPA urges Congress to provide IRS with sufficient funds to perform its duties
1 Final regs. adopt differential income stream method for cost-sharing agreements
1 Proposed regulations change definition of R&D expenditures
1 Regulations clarify treatment of a debt instrument under straddle rules
1 The real obstacle to tax reform? Let's look in the mirror
1 Preventive health services with no deductible qualify as high-deductible health plans
1 IRS proposes increased user fees for installment agreements, offers in compromise
1 Final rules issued on individual health care mandate
1 New procedures for equitable innocent spouse relief are released
1 Health coverage information reporting requirements guidance issued
Upcoming AICPA Webcasts
  Oct. 21 Form 990: A Comprehensive Approach to Accurate Preparation
  Oct. 22 Small Business Stock Tax Incentives—Tax Incentives for Investments in Start-ups and Small Business
  Oct. 23 Final "Repair" Regulations Dissected
  Oct. 24 AICPA/Export Assist Inc Export Tax Benefits Session 1
  Oct. 29 Washington Tax Brief
    View webcast calendar
FATCA registration, Part 1
The IRS provides step-by-step guidance for Part I of the Foreign Account Tax Compliance Act (FATCA) online registration process.

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