Issue |
Date |
Subject |
2012-365 |
July 31, 2012 |
LB&I directive on partial worthlessness deduction for eligible securities reported by insurance companies |
2012-364 |
July 31, 2012 |
Proposed regulations on reimbursed entertainment expenses |
2012-363 |
July 31, 2012 |
Final regulations on disallowance rules for entertainment use of
aircraft |
2012-362 |
July 30, 2012 |
Legislative Update: House sets votes on competing tax-cut bills |
2012-361 |
July 30, 2012 |
FASB adds optional qualitative assessment to indefinite-lived intangible asset impairment test |
2012-360 |
July 30, 2012 |
KPMG analysis: Model I Intergovernmental Agreement released as alternative to FATCA regime |
2012-359 |
July 30, 2012 |
Legislative Update: JCT report on tax issues and choice of business entity |
2012-358 |
July 30, 2012 |
KPMG analysis: It’s only a section 332 liquidation—what possibly could go wrong? |
2012-357 |
July 30, 2012 |
KPMG analysis: Another chance to cure prior-year information reporting failures |
2012-356 |
July 30, 2012 |
KPMG’s This Week in State Tax:
- Alabama (resale exemption)
- California (city business tax)
- Kansas (original construction exemption)
|
2012-355 |
July 27, 2012 |
Preliminary analysis of model intergovernmental agreement alternative to FATCA regime |
2012-354 |
July 26, 2012 |
IRS guidance on reporting agents, EFTPS program |
2012-353 |
July 26, 2012 |
California: Appeals court upholds taxpayer’s election to apportion income using Multistate Tax Compact |
2012-352 |
July 26, 2012 |
FASB / IASB begin re-deliberations on proposed revenue recognition standard |
2012-351 |
July 26, 2012 |
Model inter-governmental agreement for foreign financial institutions to use in implementing FATCA reporting requirements |
2012-350 |
July 25, 2012 |
Legislative Update: Senate passes Democrats’ tax bill |
2012-349 |
July 24, 2012 |
Legislative Update: Congress prepares for tax-cut votes |
2012-348 |
July 23, 2012 |
KPMG’s This Week in State Tax:
- District of Columbia (use tax return)
- Florida (online courses)
- Hawaii (nexus)
- Massachusetts (telecommunication services)
- Massachusetts (cloud computing)
- Oregon (consolidated returns)
|
2012-347 |
July 23, 2012 |
FASB requests comments on disclosure framework project |
2012-346 |
July 20, 2012 |
Notice requirements for funding-related benefit limits in single-employer defined benefit plans |
2012-345 |
July 19, 2012 |
Tax Court: Taxpayer’s child must be U.S. citizen or resident to be claimed as dependent |
2012-344 |
July 19, 2012 |
Legislative Update: JCT report on taxation of manufacturing sector |
2012-343 |
July 19, 2012 |
FASB / IASB substantially complete redeliberations on accounting for leases |
2012-342 |
July 18, 2012 |
OECD model tax treaty to allow for information requests concerning groups of taxpayers |
2012-341 |
July 18, 2012 |
IRS posts official draft Form W-8BEN (individual) for 2012 |
2012-340 |
July 18, 2012 |
SEC staff issues final report on IFRS work plan |
2012-339 |
July 17, 2012 |
Legislative Update: Reid unveils Democrats’ tax bill allowing high-income tax cuts to lapse |
2012-338 |
July 17, 2012 |
IRS revises process, fee for requests of background file document relating to IRS National Office written determinations |
2012-337 |
July 17, 2012 |
IRS guidance on allocations of Indian tribal economic development bonds |
2012-336 |
July 16, 2012 |
KPMG analysis: FATCA continues to raise compliance, business, and other issues for funds classified as partnerships |
2012-335 |
July 16, 2012 |
KPMG’s This Week in State Tax:
- Missouri (sales tax on rentals)
- New Jersey (software)
- Ohio (political subdivision exemption)
- Oregon (statute of limitations)
- Pennsylvania (single-sales factor apportionment)
|
2012-334 |
July 13, 2012 |
IRS guidance on outbound asset reorganizations to address certain repatriation issues; regulations to be issued |
2012-333 |
July 12, 2012 |
Reminder: Highway-related excise taxes are extended and continue to apply |
2012-332 |
July 11, 2012 |
Federal district court rejects “zero basis” rule and declines application of the open transaction doctrine |
2012-331 |
July 10, 2012 |
Legislative Update: Senate starts consideration of Democratic jobs bill |
2012-330 |
July 10, 2012 |
FASB removes loss contingency disclosure project from its agenda |
2012-329 |
July 5, 2012 |
FASB proposes requirements for liquidation basis of accounting; discusses next steps for going concern project |
2012-328 |
July 5, 2012 |
GAO report looks at appraisals for tax purposes |
2012-327 |
July 5, 2012 |
Delaware and New Jersey: New legislation concerning “unclaimed property” |
2012-326 |
July 3, 2012 |
FASB proposes significant new disclosures about liquidity and interest rate risks |
2012-325 |
July 2, 2012 |
Puerto Rico: Deductible vehicle expenses (effective July 2012) are business mileage-based only |
2012-324 |
July 2, 2012 |
KPMG analysis: Capitalization of farming cost deductions |
2012-323 |
July 2, 2012 |
KPMG analysis: Business travel, cross-border assignment considerations for employers |
2012-322 |
July 2, 2012 |
KPMG’s This Week in State Tax:
- Indiana (insurance premiums tax)
- New York (amusement equipment)
- North Carolina (tax legislation)
- South Carolina (breach-of-contract damages)
|