Art and Anson hit the items on the top of the tax agenda in this 2-hour tax update.
- 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
August 07, 2017
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