Issue |
Date |
Subject |
2009-193 |
April 30, 2009 |
IRS Issues Guidance on Median Gross Income Amount to be Used By Issuers of Qualified Mortgage Bonds and Mortgage Credit Certificates
|
2009-192 |
April 30, 2009 |
Extension of Date for Multiemployer Plan Elections
|
2009-191 |
April 29, 2009 |
Legislative Update: Congress Set to Approve Budget Resolution
|
2009-190 |
April 29, 2009 |
Proposed Regulations Set Forth Method for Determining Portion of Trust Corpus Includible in Grantor’s Gross Estate When Graduated Retained Interest in a Trust Is Reserved
|
2009-189 |
April 27, 2009 |
Tax Court: Taxpayer Allowed $65 Million Deduction Paid as Termination Fee; Taxpayer Not Required to Capitalize the Fee Because There Were No Long-Term Benefits (Pre-Final INDOPCO Regulations Case)
|
2009-188 |
April 27, 2009 |
KPMG’s What’s News in Tax:
- Royalty Income Can Satisfy the Trade or Business Criterion for the Research Credit
- Sections 355(c) and 361(c): A Rescue Package Is Needed
- Tax Court Addresses Claim of Offset Against Deferred Payments
- IRS Continues to Permit Deferral of Some Unbilled Revenue from Government Contracts
|
2009-187 |
April 27, 2009 |
KPMG’s This Week in State Tax: California (Sales and Use Tax); Louisiana (Tax Amnesty); Minnesota (Proposed Corporate Tax Changes); Virginia (Extraterritorial Taxes)
|
2009-186 |
April 24, 2009 |
IRS Revises the Procedures for Taxpayers Electing a Three-, Four-, or Five-Year Carryback of an Eligible Small Business NOL From 2008
|
2009-185 |
April 24, 2009 |
IRS to Issue Certification Procedures for Qualified Plug-in Electric Vehicles
|
2009-184 |
April 22, 2009 |
IRS Guidance for Manufacturers, Taxpayers on the Certification of Residential Property for the Energy-Efficient Tax Credit
|
2009-183 |
April 22, 2009 |
IRS Reviews the Rules for Certain Energy-Related Tax Benefits Included in the 2009 Act
|
2009-182 |
April 22, 2009 |
Legislative Update: JCT Description of Tax Incentives for Energy Production and Conservation
|
2009-181 |
April 20, 2009 |
IRS Announces New Commissioner for LMSB Division, and Other IRS Leadership Roles
|
2009-180 |
April 20, 2009 |
KPMG’s This Week in State Tax: California (Sales Factor); Colorado (Manufacturing Exemptions); Connecticut (Affiliate Nexus); Massachusetts (Unitary Business); National (e-Commerce Study)
|
2009-179 |
April 17, 2009 |
D.C. Circuit: Information on IRS’s LILO Settlement Practices Is Covered by FOIA Exemption and Is Not Subject to Disclosure
|
2009-178 |
April 16, 2009 |
IRS Provides Guidance for Employers on Income Tax Withholding, FICA, and FUTA Obligations on Differential Pay Made to Employees on Active Military Duty
|
2009-177 |
April 16, 2009 |
Phase-out Schedule for Advanced Lean Burn Technology Motor Vehicle Credit and Hybrid Motor Vehicle Credit for Vehicles Manufactured by the Ford Motor Company
|
2009-176 |
April 14, 2009 |
Draft Revenue Procedure Contains Proposed Pre-Approval Guidelines for Prototype Plans Under Section 403(b)
|
2009-175 |
April 13, 2009 |
Proposed Regulations on Determination of Distributive Share of Partnership Items When a Partner’s Interest Changes
|
2009-174 |
April 13, 2009 |
Text of Additional IRS Guidance on Application of Section 382 to Corporations Whose Stock or Instruments Are Acquired by Treasury
|
2009-173 |
April 13, 2009 |
Final FASB Staff Positions on Fair-Value Measurements, Other-Than-Temporary Impairments, and Interim Disclosures of Fair Value
|
2009-172 |
April 13, 2009 |
KPMG’s What’s News in Tax:
- Amen for Amnesty: An Overview of Current State Amnesty Programs
- Carrying Back a Net Operating Loss Could Eliminate a Domestic Production Activities Deduction
- Customs Valuation: A “Taxing” Concern for Unsuspecting Tax Managers
- Final Regulations Address Application of the Continuity of Interest Requirement to Reorganizations of Insolvent Corporations
- To Capitalize or to Expense: How Section 263A Treats Royalties
- Unit of Property for Network Assets
|
2009-171 |
April 13, 2009 |
KPMG’s This Week in State Tax: California (Advertising Sales); Connecticut (Proposed Corporate Tax Surcharge); Kentucky (Payroll Factor); Massachusetts (Economic Substance); North Carolina (Sales Price)
|
2009-170 |
April 10, 2009 |
IRS Guidance on Effect of Certain Actions Under the Home Affordable Modification Program
|
2009-169 |
April 9, 2009 |
Tax Court Concludes Digital Option Spread Transactions Lacked Economic Substance
|
2009-168 |
April 9, 2009 |
Luxury Automobile Depreciation Limitations for 2009
|
2009-167 |
April 8, 2009 |
2009 Inflation Adjustment Factors, Reference Prices for Section 45 Credit for Renewable Electricity, Refined Coal Production
|
2009-166 |
April 8, 2009 |
Proposed FASB Statement Would Make Codification GAAP
|
2009-165 |
April 7, 2009 |
IRS Clarifies Certain Credit, Debit Card Fees Related to Electronic Payments of Individual Income Taxes May Be Deductible
|
2009-164 |
April 6, 2009 |
Certain Taxpayers Have Until April 17, 2009, to Make (or Revoke) Elections or to File Tentative Carryback Claims for NOLs Arising in Tax Periods Ending Before February 17, 2009
|
2009-163 |
April 6, 2009 |
IRS Guidance Relating to Qualified Energy Conservation Bonds and New Clean Renewable Energy Bonds
|
2009-162 |
April 6, 2009 |
IRS Guidance for Allocation of Credits Relating to Qualified Gasification Project and Qualified Advance Coal Project Programs
|
2009-161 |
April 6, 2009 |
Implications of Modifying Underwater Share Options
|
2009-160 |
April 6, 2009 |
KPMG’s This Week in State Tax: Alabama (Pass-through Entities); Arizona (Tax Amnesty); Ontario, Canada (Proposed Sales Tax Regime); Utah (Pass-through Entities)
|
2009-159 |
April 3, 2009 |
FASB Staff Position: Recognition and Measurement in a Business Combination of Assets and Liabilities Arising From Contingencies
|
2009-158 |
April 3, 2009 |
IRS Extends the Transitional Rule on Biodiesel Fuel Credit
|
2009-157 |
April 3, 2009 |
IRS Releases Guidance Under the Build America Bond Program and Other Bond Programs
|
2009-156 |
April 3, 2009 |
FASB to Issue Guidance on Fair-Value Measurements, Other-Than-Temporary Impairments, and Interim Disclosures of Fair Value
|
2009-155 |
April 2, 2009 |
IRS Grants Disaster Relief to Taxpayers Affected by Flooding in Minnesota and North Dakota
|
2009-154 |
April 1, 2009 |
Solar Power Agreements: Service Contracts or Leases?
|
2009-153 |
April 1, 2009 |
Nonconventional Source Fuel Credit, Inflation Adjustment Factor, and Reference Price for Coke and Coke Gas for 2008
|