Issue |
Date |
Subject |
2012-440 |
September 14, 2012 |
Legislative Update: JCT report on capital gains taxation |
2012-439 |
September 14, 2012 |
United States, United Kingdom sign bilateral FATCA agreement |
2012-438 |
September 14, 2012 |
Rev. Rul. 2012-25: IRS addresses wage recharacterization arrangements |
2012-437 |
September 14, 2012 |
Treasury proposes to modify rules under Circular 230, to eliminate covered opinions rules |
2012-436 |
September 13, 2012 |
Proposed regulations on application of section 172(h) to CERTs involving consolidated groups |
2012-435 |
September 13, 2012 |
Tax Court declines to decide insurance company’s tax reserve issue when IRS concedes no deficiency |
2012-434 |
September 13, 2012 |
FASB task force reaches three final consensuses |
2012-433 |
September 13, 2012 |
Expanded lists of Louisiana, Mississippi areas affected by Hurricane Isaac and eligible for tax relief |
2012-432 |
September 12, 2012 |
Final regulations—what causes property to be “publicly traded” for issue-price purposes |
2012-431 |
September 11, 2012 |
Seventh Circuit: Individual who borrowed against insurance policy is liable for income tax on its cancellation |
2012-430 |
September 11, 2012 |
IRS provides Q&As on pension funding stabilization |
2012-429 |
September 10, 2012 |
Sixth Circuit: Online travel companies not required to collect municipal guest taxes |
2012-428 |
September 10, 2012 |
KPMG analysis: Third Circuit’s decision on partnership transfer of historic rehabilitation tax credits |
2012-427 |
September 10, 2012 |
Federal Circuit addresses when shares are constructively received |
2012-426 |
September 10, 2012 |
KPMG analysis: Notice 2012-39 targets repatriation transactions involving outbound transfers of intangible property in certain asset reorganizations |
2012-425 |
September 10, 2012 |
KPMG’s This Week in State Tax:
- California (apportionment)
- Illinois (200% interest penalty)
- Massachusetts (mediation)
- Massachusetts (combined reports)
- Pennsylvania (click-though nexus)
- Utah (taxable repairs)
|
2012-424 |
September 7, 2012 |
District of Columbia: Revised combined reporting regulation issued |
2012-423 |
September 7, 2012 |
Sixth Circuit: Qualifying severance payments are not wages; FICA tax refund upheld |
2012-422 |
September 7, 2012 |
Second Circuit: Costs for raw materials used in testing improvements to production processes denied research credit |
2012-421 |
September 7, 2012 |
Legislative Update: Finance Committee’s extenders bill drops 10 provisions |
2012-420 |
September 7, 2012 |
IASB issues hedge accounting model |
2012-419 |
September 6, 2012 |
Reminder: 1603 Treasury grant program—application deadline fast approaching |
2012-418 |
September 6, 2012 |
IRS notice concerning taxation of settlement payments to Indian tribes |
2012-417 |
September 5, 2012 |
Regulations provide multiple hedges are deemed sold on disposal of terminated hedge |
2012-416 |
September 5, 2012 |
IRS provides relief for taxpayers affected by Hurricane Isaac |
2012-415 |
September 5, 2012 |
Percentages for foreign insurance companies to compute minimum effectively connected net investment income for 2011 |
2012-414 |
September 4, 2012 |
IRS modifies accounting method change procedures — section 381(a) transactions; electric transmission company repairs; section 179D |
2012-413 |
September 4, 2012 |
Tax treatment of assets held by life insurance company in separate accounts after restructuring |
2012-412 |
September 4, 2012 |
Insurance company ceding 100% risk not entitled to unearned premium reserve |
2012-411 |
September 4, 2012 |
Proposed regulations prohibit negative amounts under simplified methods of accounting; provide new modified simplified production method |