Issue |
Date |
Subject |
2009-298 |
June 30, 2009 |
IRS Guidance for Corporations on the Accelerated Credit Election for the First Tax Year Ending After December 31, 2008, in Lieu of 50% Additional First Year Depreciation for “Extension Property”
|
2009-297 |
June 30, 2009 |
Tax Court: Taxpayers Holding Interests in L.L.P.s and L.L.C.s Are Treated as General Partners for Section 469 Purposes
|
2009-296 |
June 30, 2009 |
KPMG's This Week in State Tax-Quarterly
|
2009-295 |
June 30, 2009 |
FASB Proposed Disclosures About the Credit Quality of Financing Receivables and Allowance for Credit Losses
|
2009-294 |
June 29, 2009 |
Legislative Update: Provision in House-Approved Climate Change Bill Would Impose New Restrictions on Credit Default Swaps
|
2009-293 |
June 29, 2009 |
KPMG’s This Week in State Tax: California (Proposed Revenue Raisers); Massachusetts (Nexus); New Jersey (Refund Claims); North Carolina (Proposed Unitary Combined Reporting); Oregon (Enacted Corporate Income Tax Changes)
|
2009-292 |
June 26, 2009 |
Legislative Update: Senator Grassley Introduces Small Business Tax Relief Bill
|
2009-291 |
June 25, 2009 |
IRS Update of FAQs on Voluntary Disclosure Initiative Does Not Extend June 30, 2009 Filing Deadline for 2008 FBAR, but Addresses Late-Filed 2008 FBAR
|
2009-290 |
June 22, 2009 |
FASB Emerging Issues Task Force Reaches Consensus on Share-Lending Arrangements Regarding Convertible Debt Offerings
|
2009-289 |
June 22, 2009 |
KPMG’s What’s News in Tax:
- The Application of Section 1248 to Intercompany Transactions between Consolidated Group Members
- IRS “Substantially Redesigns” Form 926
- IRS Releases New Audit Technique Guide for Retail Industry
- Oil and Gas Tax Provisions in Obama’s Budget Proposals
|
2009-288 |
June 22, 2009 |
KPMG’s This Week in State Tax: Georgia (Addback Statute Guidance); Maine (Expanded Sales and Use Tax Base); New Jersey (Imputed Interest on Related-Party Loans)
|
2009-287 |
June 19, 2009 |
United States, Switzerland Complete Negotiations for New Tax Information Exchange Agreement
|
2009-286 |
June 17, 2009 |
Seventh Circuit Examines Tax Practitioner-Client Privilege
|
2009-285 |
June 17, 2009 |
Ninth Circuit: Three-Year Limitations Period—Not Six-Year Period—Applies Because Basis Overstatement Is Not Omission of Gross Income
|
2009-284 |
June 16, 2009 |
Protocol to United States-New Zealand Income Tax Treaty Is Sent to the U.S. Senate for Consideration
|
2009-283 |
June 16, 2009 |
Additional Discussion of U.S. Supreme Court’s Decision: Local Property Tax Imposed on Oil Tankers Found to Violate Tonnage Clause
|
2009-282 |
June 16, 2009 |
Procedures to Obtain IRS Consent to Treat Certain Intercompany Transactions on Separate Entity Basis (or to Have Prior IRS Consent Revoked)
|
2009-281 |
June 16, 2009 |
FASB Final Statements on Transfers of Financial Assets and Variable Interest Entities
|
2009-280 |
June 15, 2009 |
Legislative Update: Senate Finance Committee Leaders and Ways and Means Committee Members Ask IRS to Suspend “Listed Transaction” Cases Against Certain Small Businesses
|
2009-279 |
June 15, 2009 |
U.S. Supreme Court Finds That City Ordinance Violated the Tonnage Tax Clause
|
2009-278 |
June 15, 2009 |
Continuing Analysis of McFerrin Decision as Vacated by the Fifth Circuit: Application of the Cohan Rule to Research Credit Is Confirmed
|
2009-277 |
June 15, 2009 |
Legislative Update: JCT Report on Tax Considerations for Climate-Change Legislation
|
2009-276 |
June 15, 2009 |
KPMG’s This Week in State Tax: Massachusetts (FAS 109); New York (Reporting Requirements); North Carolina (Unitary Combined Reporting); Tennessee (Amazon Tax); Washington (Resale Certificates)
|
2009-275 |
June 12, 2009 |
IRS Interim Guidance Relating to Qualified Plug-in Electric Vehicle Credit
|
2009-274 |
June 12, 2009 |
Text of Competent Authority Agreement, Guidelines on the Arbitration Process of the United States-Belgium Income Tax Treaty
|
2009-273 |
June 12, 2009 |
SEC Conforms Staff Guidance on Business Combinations and Noncontrolling Interest to FASB Standards
|
2009-272 |
June 12, 2009 |
IRS Guidance on Recovery Zone Bonds
|
2009-271 |
June 12, 2009 |
Legislative Update: Senate Finance Committee Leaders Announce Staff Draft of Bill Concerning Alternative Fuel Tax Credit and “Black Liquor”
|
2009-270 |
June 11, 2009 |
Legislative Update: JCT Releases Revised Estimate of President’s Budget Proposals
|
2009-269 |
June 11, 2009 |
Fifth Circuit: Claims for Research Tax Credit Not Barred by Taxpayer’s Failure to Maintain Certain Records
|
2009-268 |
June 10, 2009 |
Final Regulations on Foreign Tax Credit Treatment of Dividends from Noncontrolled 10/50 Corporations and Related Issues
|
2009-267 |
June 10, 2009 |
Eleventh Circuit Reverses District Court Summons Enforcement Order for Failing to Hold Evidentiary Hearing and Explaining Rationale for Denying Motion to Quash IRS Summonses
|
2009-266 |
June 10, 2009 |
IRS Announces Taxpayers in States Not Having Sales Tax May Qualify for the New Vehicle Sales Tax Deduction
|
2009-265 |
June 10, 2009 |
FASB Proposal on the Fair Value of Investments in Investment Companies
|
2009-264 |
June 9, 2009 |
Tax Court: Transfer to Family Partnerships Did Not Constitute Constructive Dividend to Shareholder Trusts; No Taxable Gain to Taxpayer Under Section 311(b)
|
2009-263 |
June 9, 2009 |
Text of Temporary Regulations Concerning When Foreign Corporation Is to Be Treated as a Surrogate Foreign Corporation
|
2009-262 |
June 9, 2009 |
Legislative Update: JCT Estimates Health Care Revenue Raisers
|
2009-261 |
June 8, 2009 |
Legislative Update: Senate Finance Members Introduce R&D Reform Bill
|
2009-260 |
June 8, 2009 |
Tax Court Denies IRS’s Motion to Compel Production of Documents Protected by the Federally Authorized Tax Practitioner Privilege Under Section 7525
|
2009-259 |
June 8, 2009 |
KPMG’s What’s News in Tax:
- A Customs Perspective Concerning the IRS Strategic Plan for 2009-2013 for Enhanced Enforcement of International Related-Party Transactions
- Recent Legislation Provides Limited Opportunity for S Corporations (and Possibly REITs and RICs) under Section 1374
- Worthwhile Thoughts on Wholly or Partially Worthless Debts
- Administration Proposals May Adversely Affect Aircraft and Vessel Lessors
- KPMG Professionals Contribute to Comment Letter on Proposed Construction Contract Regulations
- The New FBAR Form Raises a Stir
|
2009-258 |
June 8, 2009 |
KPMG’s This Week in State Tax: Alabama (Sales for Resale); California (Tax Credits); Minnesota (Economic Substance); Tennessee (Resale Exemption)
|
2009-257 |
June 5, 2009 |
IRS Procedures for Claiming Investment Tax Credit Under Section 48—in Lieu of Production Tax Credit Under Section 45— for Certain Renewable Energy Facilities
|
2009-256 |
June 5, 2009 |
Treasury Announces Conclusion of Negotiations of New Proposed United States-Hungary Income Tax Treaty
|
2009-255 |
June 5, 2009 |
IRS Temporarily Limits Filing Obligation for New FBAR (Form TD F 90-22.1)—Persons Who Are
Not U.S. Citizens, U.S. Residents, or U.S. Entities Are Not Required to Make June 30, 2009 Filing
|
2009-254 |
June 5, 2009 |
IRS Intends to Simplify Procedures for Employers to Substantiate Employee’s Business Use of Employer-Provided Cell Phones
|
2009-253 |
June 4, 2009 |
IRS LMSB Directives on Tier I Issues: New Directive Issued Relating to Petroleum Underground Storage Tanks; Bioenergy Program Payments Reassigned to Tier I Monitoring Status
|
2009-252 |
June 4, 2009 |
IRS Notice Clarifies Treasury Department’s Acquisition of Troubled Financial Institution’s Stock Is Not a “Change in Control” Event for Section 409A Purposes
|
2009-251 |
June 3, 2009 |
FASB Statement 164: New Accounting for Not-for-Profit Mergers and Acquisitions
|
2009-250 |
June 1, 2009 |
IRS Interim Guidance on Homeowner’s Credit for Energy Efficient Property Includes Procedures for Manufacturers to Certify Property; Rules for Taxpayers to Rely on Such Certifications
|
2009-249 |
June 1, 2009 |
KPMG’s This Week in State Tax: Colorado (Vendor Discount); Hawaii (Amnesty); Massachusetts (Interstate Commerce); Texas (Taxable Software)
|