Resources Archive
May 4, 2017
Enhanced IRS Scrutiny of Compensation in Closely-Held Businesses (Video Included)...
[ read ]
The IRS is stacking-up victories in its attack against compensation arrangements of closely held business, with C corporations, S corporations, and partnerships all potentially facing an IRS challenge. Now is the time to engage your owner-operated business clients in a discussion about compensation and ways to potentially enhance existing arrangements and bolster defenses in the event of an IRS challenge.
May 4, 2017
IRS Scores a Tax Court Win in its All-or-Nothing Approach to the Self-Employment Taxation of Limited Partners...
[ read ]
Last year IRS Chief Counsel declared that a "partnership is not a corporation" and that the "wage and reasonable compensation rules which are applicable to corporations…do not apply." Therefore once a partner is no longer a "passive investor," his or her entire distributive share of partnership income is subject to self-employment tax. IRS Chief Counsel Advice 201640014
May 4, 2017
Texas Association of CPAs... [ read ]
May 3, 2017
Strafford Webinar on April 18, 2017... [ read ]
May 1, 2017
East Texas Chapter/TSCPA Spring CE Expo... [ read ]
April 27, 2017
AICPA Family Office Group... [ read ]
April 20, 2017
South Plains Trust and Estate Council... [ read ]
April 19, 2017
An Issue for Real Estate Developers and Their Tax Advisors to Keep An Eye On...
[ read ]
On April 10, 2017, the IRS Chief Counsel's Office issued an Action on Decision (AOD 2017-3) refusing to acquiesce to the Tax Court's and 9th Circuit's decisions in Shea Homes Inc. v. Commissioner, 834 F.3d 1061 (9th Cir. 2016), aff'g 142 T.C. 60 (2014). Because of the potential tax benefits associated with the Shea Homes decision, real estate developers and their tax advisors should keep an eye on any future developments.
April 18, 2017
San Antonio Estate Planners Council... [ read ]
April 6, 2017
The Government Settlement Transparency & Reform Act (S.803): Are the Tax Benefits of Corporate Settlements in Jeopardy?...
[ read ]
On April 3, 2017, Senators Jack Reed (D-RI) and Chuck Grassley (R-Iowa) introduced bipartisan legislation that may impact or deny tax deductions for settlement payments regarding corporate regulatory violations. In recent years, the federal government has increased enforcement efforts against corporations for regulatory violations, whether it be for healthcare, banking, or environmental violations. Although the federal government carries a big stick when it comes to regulatory enforcement (i.e. onerous civil fines and potential criminal penalties), there are also carrots that can often facilitate and expedite settlements with corporations.
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