Resources Archive
November 3, 2016
Permian Basin Chapter/TSCPA CPE Expo... [ read ]
October 28, 2016
NACDL's 12th Annual Seminar... [ read ]
October 25, 2016
18th Annual Meadows Collier Tax Conference... [ read ]
October 22, 2016
Southern & Western Accounting Group... [ read ]
October 21, 2016
TSCPA Young and Emerging Professionals Conference... [ read ]
October 20, 2016
Tax Do-Overs: Unwinding a Transaction under the Rescission Doctrine...
[ read ]
Growing up my Mom used to say "You've made your bed, now lie in it." Luckily for taxpayers, my Mom is not the IRS. The IRS understands that mistakes happen, conditions change, and deals sour. Under the rescission doctrine, a taxpayer may unwind a transaction and avoid federal income tax consequences flowing from the rescinded transaction.
October 4, 2016
Going..Going..Gone. Face-To-Face IRS Appeals Conferences are Disappearing...
[ read ]
Effective October 1, 2016, the IRS has revised the Internal Revenue Manual (IRM) instructing Appeals Officers that most Appeals conferences will be held by telephone instead of in person. The changes to the IRS are in response to the dwindling IRS budget and lack of manpower.
September 28, 2016
An "Unnecessary" QTIP Election May Not be Disregarded for Portability Purposes...
[ read ]
In recently issued Revenue Procedure 2016-49, the Service has confirmed that both a QTIP election and a portability election may be made on the same estate tax return, thereby maximizing exemption planning and flexibility in your estate plan. This new guidance was issued to clarify a gray area posed by Revenue Procedure 2001-38 whereby a QTIP election could possibly be void where the executor also makes a portability election.
September 28, 2016
Congress Takes Aim at the Proposed 2704 Regulations...
[ read ]
As I discussed in detail in my August 4, 2016 blog post, the new proposed regulations are undoubtedly controversial. In their current form, they disregard longstanding valuation principles backed by decades-old legal precedent, and, in doing so, virtually eliminate minority and lack of marketability discounts. To no surprise, the regulations have come under fire from family business owners, tax practitioners, and appraisers, who criticize the new rules as regulatory overreach and the Treasury's attempt to change and make law.
September 26, 2016
The Knowledge Group Webinar... [ read ]
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