Art and Anson hit the items on the top of the tax agenda in this 2-hour tax update. 

Topics include:

  • Health Savings Accounts - IRS Rev. Proc. 2017-37
  • Inconsistent Partnership treatment of K-1. Malone v. Comm'r 148 T.C. No. 16 (2017)
  • Depreciation start date.  Action on Decision 2017-02
  • Tax change in accounting method because of new revenue recognition for accounting.  IRS Notice 2017-17
  • New partnership regulations
  • Pending legislation:
    • HR 1393 Mobile Workforce Bill
    • HR 2618 Child Care
    • HR 3220 Preserving the Taxpayers Rights Act; and
    • S 976 Marketplace Fairness Act
  • Joint estimated payments on separate returns.  CCA 201727007
  • ITIN expiration.  IRS Information Release 2017-109.
  • Reasonable basis exception for negligence penalty. Wells Fargo case 119 AFTR 2d 2017-196 (DC MN 2017)
  • Reliance on tax software for positions on return.  Bulakites TC Memo 2017-79
  • Speech by the new head of Criminal investigations regarding a previous topic, independent contractor vs. employee
  • Presidential Executive Order regarding regulations and the IRS response, Notice 2017-38
  • Contributions and completion of Form 8283, REFI case
  • AICPA comments on the new de minimis safe harbor rules and Form 1099
Session Information
Session Date:
August 07, 2017
Tax Talk with Art & Anson: August 2017 Update
Individual topic purchase: Selected
Georgia Society of CPAs
General: 2.00
Subscription
You must be logged in to use your Free CPE Token.
To continue, you need to log in to Peach New Media. If you have any questions about your account please contact us at 1-866-702-3278.
Email Address:
Password:
Products
Streaming
GSCPA Member Price:$59.00
Non-Member Price:$79.00