Issue |
Date |
Subject |
2012-89 |
February 10, 2012 |
Final regulations concerning group health plans and health insurance coverage of preventive services |
2012-88 |
February 10, 2012 |
IRS guidance under section 367 concerning certain transfers of stock to foreign corporations in exchange for property |
2012-87 |
February 10, 2012 |
Temporary and proposed foreign tax credit splitter regulations |
2012-86 |
February 10, 2012 |
Final regulations on determining who is considered the taxpayer for purposes of section 901 |
2012-85 |
February 9, 2012 |
Final and temporary regulations relating to foreign income tax for purposes of foreign tax credits |
2012-84 |
February 9, 2012 |
IRS provides answers to FAQs regarding automatic enrollment, employer shared responsibility and waiting periods |
2012-83 |
February 9, 2012 |
IRS releases guidance on how to claim expanded veterans tax credit; certification requirements streamlined |
2012-82 |
February 8, 2012 |
Initial impressions of provisions under the FATCA proposed regulations |
2012-81 |
February 8, 2012 |
Delaware: “Rebates” are found to be escheatable property |
2012-80 |
February 8, 2012 |
FATCA proposed regulations are issued |
2012-79 |
February 7, 2012 |
IRS releases final version of Schedule UTP and instructions for 2011 Form 1120 series |
2012-78 |
February 7, 2012 |
Legislative Update: Finance Committee considers revenue provisions of Senate highway bill |
2012-77 |
February 7, 2012 |
Legislative Update: JCT description of interaction of federal income tax rules and financial accounting rules |
2012-76 |
February 7, 2012 |
Legislative Update: Senate passes FAA conference report, sending legislation to the White House |
2012-75 |
February 7, 2012 |
IRS guidelines for determination letters and rulings on exempt status of qualified nonprofit health insurance issuers |
2012-74 |
February 6, 2012 |
Legislative Update: Finance Committee sets highway markup |
2012-73 |
February 6, 2012 |
Puerto Rico: Tax amnesty program to expire February 29, 2012 |
2012-72 |
February 6, 2012 |
Highlights of the proposed regulations on medical device excise tax |
2012-71 |
February 6, 2012 |
Regulations authorizing IRS procedures for exemption from tax for qualified nonprofit health insurance issuers |
2012-70 |
February 6, 2012 |
KPMG analysis: Will your Form 8886 be adequate to protect a partnership and its partners from penalties? |
2012-69 |
February 6, 2012 |
KPMG analysis: Recent IRS guidance concerning the tax provisions of the Patient
Protection and Affordable Care Act |
2012-68 |
February 6, 2012 |
KPMG analysis: New regulations tighten U.S. taxation of payments made under cross-border equity swaps |
2012-67 |
February 6, 2012 |
KPMG's This Week in State Tax: Michigan (labor provided by leased employees); Michigan (single business tax); Pennsylvania (nexus); Tennessee (nexus) |
2012-66 |
February 3, 2012 |
Proposed regulations on medical device excise tax |
2012-65 |
February 3, 2012 |
Legislative Update: House passes FAA conference report; Ways and Means reports out the highway bill |
2012-64 |
February 2, 2012 |
New Form 8832, Entity Classification Election |
2012-63 |
February 2, 2012 |
LB&I Directive: Guidance for IRS examiners on benefits and burdens of ownership analysis for contract manufacturing arrangements for section 199 purposes |
2012-62 |
February 2, 2012 |
Legislative Update: Conferees sign off on FAA reauthorization |
2012-61 |
February 2, 2012 |
Legislative Update: Ways and Means Committee sets markup of highway bill |
2012-60 |
February 2, 2012 |
IRS revenue rulings concerning annuity contracts and profit-sharing and defined contribution plans |
2012-59 |
February 2, 2012 |
Proposed regulations on minimum distribution rules for longevity annuity contracts purchased under certain benefit plans |
2012-58 |
February 2, 2012 |
Proposed regulations to make it simpler and easier for benefit plans to offer combination of single-sum payment and annuity |
2012-57 |
February 2, 2012 |
Legislative Update: House passes bill repealing “CLASS Act” for long-term insurance |
2012-56 |
February 1, 2012 |
Legislative Update: Senate Democrats propose “Buffett rule” minimum tax on high-income individuals |
2012-55 |
February 1, 2012 |
IRS guidance when individuals eligible for medical services at Indian Health Service facility can establish HSAs |
2012-54 |
February 1, 2012 |
Two-week extension of excise taxes funding aviation is enacted |
2012-53 |
February 1, 2012 |
U.S. GAAP: Constituents respond to FAF proposal to create private company standards improvement council |