Issue |
Date |
Subject |
2009-374 |
August 31, 2009 |
KPMG’s What’s News in Tax:
- Amen for Amnesty (Again): An Overview of Current State Amnesty Programs
- DCL Elections Restricted When Certain Double-Dip Financing Structures Are in Place
- Increased Focus on Form 5471 Reporting Requirements
- Update: New Hungary and Poland Income Tax Treaties
- Alternative Fuels: Excise Tax Refund and Refundable Income Tax Credit Provisions Currently Scheduled to Expire January 1, 2010
- Treasury Releases Guidance on Qualifying Advanced Energy Project Credit
|
2009-373 |
August 31, 2009 |
KPMG’s This Week in State Tax: Louisiana (Sales Tax Holiday); Minnesota (Property Factor); Washington (Bad Debt Deduction)
|
2009-372 |
August 28, 2009 |
IRS Updates Guidance for Electronically Filing Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding
|
2009-371 |
August 28, 2009 |
FASB Guidance on Measuring Liabilities at Fair Value
|
2009-370 |
August 28, 2009 |
IRS Announces Enhanced Oil Recovery Credit Is Phased Out Completely for 2009; Marginal Production Percentage for 2009 Remains at 15%
|
2009-369 |
August 27, 2009 |
Text of Rev. Proc. 2009-39: IRS Amends Procedures for Automatic Consent for Changes in Method of Accounting
|
2009-368 |
August 27, 2009 |
IRS Guidance on Tax Status of Public-Private Investment Funds
|
2009-367 |
August 26, 2009 |
FASB Decisions on Loss-Contingency Disclosures
|
2009-366 |
August 26, 2009 |
Massachusetts: Taxpayer Not Required to Collect Use Tax on Goods Sold to Massachusetts Residents at Its New Hampshire Stores
|
2009-365 |
August 24, 2009 |
Deadline for Filing Initial Cost Sharing Arrangement Statement Is September 2, 2009
|
2009-364 |
August 24, 2009 |
IRS Proposes to Issue a Revenue Ruling Regarding Depreciation of Ethanol Plants
|
2009-363 |
August 24, 2009 |
Tax Court Considers Application of Check-the-Box Regulations to Federal Gift Tax Valuation of Transfers of Interest in Single-Member LLC
|
2009-362 |
August 24, 2009 |
State and Local Tax Considerations Related to the 2010 Obama Budget Proposals
|
2009-361 |
August 24, 2009 |
Multistate Sales and Use Tax Developments
|
2009-360 |
August 24, 2009 |
KPMG’s This Week in State Tax: New Jersey (Nexus); New York (Information Reports); Wisconsin (Taxable Services)
|
2009-359 |
August 20, 2009 |
IRS LMSB Industry Director Directive on Section 936 Exit Strategies #3: Tier I Issue
|
2009-358 |
August 17, 2009 |
IRS Provides Exclusive Procedures for Election to Defer Recognition of Discharge of Indebtedness Income Under Section 108(i)
|
2009-357 |
August 17, 2009 |
KPMG’s What’s News in Tax:
- Beware of COD Income in Related-Party Debt
- European Union Tax Refund Developments and Potential Foreign Tax Credit Implications for U.S. Mutual Funds
- IRS Reverses Its Policy of Denying 9100 Relief for Success-Based Fee Documentation
- “Amazon Tax” Considered in Other States Following New York Ruling
|
2009-356 |
August 17, 2009 |
KPMG’s This Week in State Tax: District of Columbia (Combined Reporting); Indiana (Withholding); Michigan (Tax Base); New York (Resale Exemption)
|
2009-355 |
August 17, 2009 |
KPMG’s Issues In-Depth: A Closer Look at IFRS for Small and Medium-Sized Entities
|
2009-354 |
August 14, 2009 |
First Circuit: En Banc Panel Holds, By a Narrow 3-2 Margin, That Textron's Tax Accrual Workpapers Are Not Protected by the Work Product Doctrine
|
2009-353 |
August 13, 2009 |
Tax Court: Six-Year Limitations Period Applies Because Taxpayers Failed to Separately Compute Foreign Currency Gain and Loss Pursuant to Section 988
|
2009-352 |
August 13, 2009 |
Illinois: Personal Services Deduction No Longer Available for Computing Partnership Replacement Income Tax Liability
|
2009-351 |
August 13, 2009 |
IRS Notice Establishes the Qualifying Advance Energy Project Program and Initial Credit Allocation Round; Fast-Approaching Application Deadline
|
2009-350 |
August 12, 2009 |
IRS Requests Comments on the Proper Application of Rules Relating to Tiered Partnerships, Mergers, and Divisions
|
2009-349 |
August 12, 2009 |
IRS Requests Comments Concerning Eligible Combined Plans Under Section 414(x)
|
2009-348 |
August 12, 2009 |
IRS Clarifies Terms Under the Work Opportunity Tax Credit
|
2009-347 |
August 11, 2009 |
Tax Court: Overstated Bases of S Corporations Not an Omission From Gross Income That Would Invoke the Six-Year Statute of Limitations
|
2009-346 |
August 10, 2009 |
Legislative Update: Congressional Recess Leaves Tax Agenda Hanging
|
2009-345 |
August 10, 2009 |
KPMG’s This Week in State Tax: Indiana (Manufacturing Exemption); Michigan (Sales Factor); New Jersey (Nexus); North Carolina (Budget Agreement); Washington (Nexus)
|
2009-344 |
August 10, 2009 |
FASB Decisions on the Fair Value of Investments in Investment Companies
|
2009-343 |
August 7, 2009 |
IRS Provides More Time for Certain Persons to Comply with FBAR Filing Requirements (Form TD F 90-22.1) with Respect to Foreign Financial Accounts
|
2009-342 |
August 7, 2009 |
IRS Annual Guidance for Foreign Insurance Companies to Compute Minimum Effectively Connected Net Investment Income
|
2009-341 |
August 6, 2009 |
Cash-for-Clunkers Credit Includible in Dealer Income, According to IRS Release
|
2009-340 |
August 4, 2009 |
Legislative Update: Senate Finance Considers Options for Distributing Emissions Allowances and Revenue Under a Cap-and-Trade Program
|
2009-339 |
August 3, 2009 |
IRS Seeks Applications of Issues for Industry Issue Resolution Program
|
2009-338 |
August 3, 2009 |
Treasury Now Accepting Applications for Renewable Energy Grant in Lieu of Tax Credit Program
|
2009-337 |
August 3, 2009 |
KPMG’s What’s News in Tax:
- Section 501(c)(3) Trust Liable for UBIT on Securities Purchased on Margin
- Internal-Use Software Research Credit Claim Upheld
- IRS Issues Additional Directive on Intersection of Section 965 Repatriations, Transfer Pricing Adjustments
- Sales and Use Taxation of Digital Products
|
2009-336 |
August 3, 2009 |
KPMG’s This Week in State Tax: Iowa (Economic Nexus); Michigan (Tax Base); New York (Taxable Service); Ohio (Taxable Service)
|
2009-335 |
August 3, 2009 |
FASB and IASB: Financial Crisis Advisory Group’s Recommendations to Improve Financial Reporting
|