Issue |
Date |
Subject |
2009-248 |
May 29, 2009 |
FASB Statement on Subsequent Events
|
2009-247 |
May 29, 2009 |
HUD Program to Allow First-Time Homebuyers to “Monetize” the $8,000 Tax Credit Toward Purchase Costs of FHA-Insured Home
|
2009-246 |
May 28, 2009 |
IRS Guidance for Businesses Seeking to Claim the Expanded Work Opportunity Tax Credit
|
2009-245 |
May 28, 2009 |
Georgia: Recently Enacted Legislation Adopts Penalties for Filing “Frivolous” Sales and Use Tax Refund Claims
|
2009-244 |
May 27, 2009 |
Initial Discussion of Ninth Circuit’s Decision in Xilinx Case
|
2009-243 |
May 27, 2009 |
Text of Ninth Circuit’s Decision in Xilinx Case
|
2009-242 |
May 27, 2009 |
North Carolina: State Appeals Court Upholds Forced Combination of Affiliated Entities
|
2009-241 |
May 27, 2009 |
Final Regulations Requiring Information Reporting on Lump-Sum Payments for Sales, Exchanges of Standing Timber
|
2009-240 |
May 26, 2009 |
Reports of New United States-Hungary Income Tax Treaty
|
2009-239 |
May 26, 2009 |
Federal Circuit: Refund Claim for Federal Communications Excise Tax Is Barred by Statute of Limitations Even Though the Tax Return Was Filed by Telephone Carriers and Not by the Taxpayer
|
2009-238 |
May 26, 2009 |
Final Regulations for Determining Which Corporations Are Included in a Controlled Group of Corporations
|
2009-237 |
May 26, 2009 |
IRS Notices: Q&As on Employer-Owned Life Insurance Policies; Proposed Safe Harbor for Life Insurance Contracts That Mature After the Insured Reaches Age 100 Years
|
2009-236 |
May 26, 2009 |
KPMG’s What’s News in Tax:
- Court Leaves Government with Limited Options in Partnership Case
- Did You Know: Section 1245 Recapture Rules Can Apply to Stock?
- Eligibility for Treaty Benefits under Canada-U.S. Income Tax Treaty
- Legislative Proposals on Carried Interests: The State of Play
- Sourcing Receipts from Advertising on Social Networking Sites
|
2009-235 |
May 20, 2009 |
FASB Proposal to Reduce Interpretation 48 Disclosures and Add Guidance for Nonpublic Entities
|
2009-234 |
May 20, 2009 |
United States, Luxembourg Agree to Exchange of Bank Information in Tax Matters
|
2009-233 |
May 19, 2009 |
Tax Court: Leasehold Improvements Found to Qualify as a Substitute for Rent, and Were Deductible by Lessee as Rental Expense
|
2009-232 |
May 19, 2009 |
Michigan: Federal Entity Classification Not Binding for Michigan Single Business Tax
|
2009-231 |
May 19, 2009 |
Kansas: Pending Legislation Would Reduce Statute of Limitations on Sales and Use Tax Refunds to One Year, Expand Settlement Authority
|
2009-230 |
May 19, 2009 |
Puerto Rico: Recent Changes to Sales and Use Tax Law Postpone the Effective Date for Monthly Filings and Remittances, Reseller Exemption Changes
|
2009-229 |
May 18, 2009 |
Legislative Update: Finance Committee Releases Health Care Revenue Options
|
2009-228 |
May 18, 2009 |
Summary of Selected Tax Proposals in 2010 “Green Book”
|
2009-227 |
May 18, 2009 |
LMSB Industry Director’s Second Directive on Enhance Oil Recovery Credit as a Tier II Issue
|
2009-226 |
May 18, 2009 |
KPMG’s This Week in State Tax: Kansas (Refund Claims); Tennessee (Taxable Software Sales); Multistate (REIT Legislation); Streamlined Sales Tax Project (Update)
|
2009-225 |
May 15, 2009 |
Legislative Update: Ways and Means Committee Members Introduce Five-Year NOL Bill
|
2009-224 |
May 15, 2009 |
IRS Guidance for RICs and REITs That Seek to Make a Self- Determination for Purposes of Section 860(e)(4)
|
2009-223 |
May 15, 2009 |
Proposed Regulations Allow Employers to Reduce or Suspend Safe Harbor Nonelective Contributions Due to Substantial Business Hardship
|
2009-222 |
May 14, 2009 |
Legislative Update: “Green Book” Proposes Changes in Taxation of Carried Interests
|
2009-221 |
May 14, 2009 |
Inflation Adjustments for HSAs for Calendar Year 2010
|
2009-220 |
May 14, 2009 |
IRS Provides Withholding Adjustment Options for Pension Plans
|
2009-219 |
May 13, 2009 |
Legislative Update: “Green Book” Details Oil and Gas Tax Proposals
|
2009-218 |
May 13, 2009 |
Legislative Update: “Green Book” Proposes Limit on “Black Liquor” Benefit
|
2009-217 |
May 13, 2009 |
Legislative Update: “Green Book” Details Tax Accounting Method Proposals
|
2009-216 |
May 13, 2009 |
Ninth Circuit: Taxpayer May Be Able to Recover Attorneys’ Fees Under Section 7430 Even If the Fees Are Paid by a Third Party
|
2009-215 |
May 12, 2009 |
Legislative Update: “Green Book” Details Insurance-Related Tax Proposals
|
2009-214 |
May 12, 2009 |
Legislative Update: “Green Book” Details Tax Procedure and Administration Reform Proposals; Includes Codification of “Economic Substance” Doctrine and New Requirements for Qualified Intermediaries (QIs)
|
2009-213 |
May 12, 2009 |
Legislative Update: “Green Book” Details Estate and Gift Tax Proposals
|
2009-212 |
May 12, 2009 |
New York: New Mobility Tax to Fund Metropolitan Transit Authority Is a Payroll Tax
|
2009-211 |
May 12, 2009 |
California: Deadline for Filing Amended Returns to Avoid Corporate Understatement Penalty, and for Disclosing Deferred Intercompany Stock Transactions for Past Years Is May 31, 2009
|
2009-210 |
May 11, 2009 |
Legislative Update: Administration Details International Reforms
|
2009-209 |
May 11, 2009 |
Legislative Update: Administration Details Proposals Affecting Financial Institutions and Products
|
2009-208 |
May 11, 2009 |
Legislative Update: Administration Releases Fiscal 2010 Tax Proposals
|
2009-207 |
May 11, 2009 |
KPMG’s What’s News in Tax:
- Goodwill Reconsidered: IRS Narrows Its Definition for Like-Kind Exchanges
- Excise Tax on Heavy Vehicles Could Catch Some Importers Off Guard
- Is a Telecommunications Service Provider a Manufacturer?
|
2009-206 |
May 11, 2009 |
KPMG’s This Week in State Tax: California (Tax Amnesty); Georgia (Tax Credits); New York (Affiliate Nexus); Ohio (Tax Credits)
|
2009-205 |
May 7, 2009 |
IRS Concludes When Unincorporated Entity Taxed as Partnership Becomes a Corporation, It Can Elect S Corporation Status for Its First Tax Year
|
2009-204 |
May 7, 2009 |
Legislative Update: Changes to Federal Refund Offset Program Would Expand the States’ Ability to Collect Delinquent Taxes
|
2009-203 |
May 7, 2009 |
IRS Provides FAQs on Recently Announced Voluntary Disclosure Initiative
|
2009-202 |
May 7, 2009 |
FASB Proposal on Measuring Liabilities at Fair Value
|
2009-201 |
May 6, 2009 |
Temporary Regulations on Allocating Certain Mortgage Insurance Premiums as Residential Interest Include Information Reporting Guidelines for Entities Receiving Mortgage Insurance Premiums
|
2009-200 |
May 4, 2009 |
Legislative Update: Administration’s International Reforms Target Deferral, Tax Havens
|
2009-199 |
May 4, 2009 |
IRS Pilot Program to Allow Letter Rulings with Respect to One or More Parts of a Section 355 Transaction; Requests for Rulings on the Entire Transaction Are No Longer Required
|
2009-198 |
May 4, 2009 |
Legislative Update: Obama Outlines Proposals to Reform Deferral and Foreign Tax Credit Rules, Limit Use of Tax Havens
|
2009-197 |
May 4, 2009 |
Recommendations Are Requested for Guidance to Be Included in Guidance Priority List for 2009-2010
|
2009-196 |
May 4, 2009 |
KPMG’s This Week in State Tax: Alabama (Addback Rules); Massachusetts (FAS 109); New York (Separate Accounting); Federal (Mobile Workforce Proposal)
|
2009-195 |
May 1, 2009 |
Regulations Providing Updated Mortality Tables for Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests
|
2009-194 |
May 1, 2009 |
IRS Provides Guidance to Policyholders Who Sell or Surrender Their Life Insurance Contracts, and to Investors Who Purchase Life Insurance Contracts
|