Issue |
Date |
Subject |
2009-530 |
November 20, 2009 |
Text of IRS Guidance on When and How to Elect to Carry Back a Net Operating Loss (NOL) Under the New Law
|
2009-529 |
November 19, 2009 |
IRS Pilot Program Allows Use of Truncated Social Security Numbers on Paper Statements for Individual Payees
|
2009-528 |
November 19, 2009 |
Legislative Update: Revenue Provisions in Senate Majority Leader’s Health Care Reform Bill
|
2009-527 |
November 18, 2009 |
New Legislation Provides Five-Year Carryback for 2008 or 2009 Net Operating Losses
|
2009-526 |
November 18, 2009 |
Legislative Update: Foreign Account Tax Compliance Act of 2009—Unexpected Implications
|
2009-525 |
November 16, 2009 |
Legislative Update: Taxwriters Introduce Bill Limiting Penalties for Certain Failures to Disclosure Reportable Transactions
|
2009-524 |
November 16, 2009 |
Final Regulations on Returns and Information Reporting by Corporations Concerning Statutory Stock Options Issued to Employees
|
2009-523 |
November 16, 2009 |
Final Regulations on Options Granted Under an Employee Stock Purchase Plan
|
2009-522 |
November 16, 2009 |
KPMG’s What’s News in Tax:
- 2009 Temporary Regulations: Applicability of Section 367 to Section 304 Transactions
- IRS Offers Roadmap for Relief from Potential U.S. Taxation of Foreign Group Relief Payments
- Real Estate Developers Seek Tax-Free Treatment of Forfeited Deposits
|
2009-521 |
November 16, 2009 |
KPMG’s This Week in State Tax: Massachusetts (Resale Exemption); New Jersey (Realty Transfer Fee); Pennsylvania (Electricity Delivery Charges)
|
2009-520 |
November 13, 2009 |
Mutual Agreement on Share Attribution Under United States-Belgium Income Tax Treaty
|
2009-519 |
November 13, 2009 |
IASB and FASB Move Forward on Accounting for Financial Instruments
|
2009-518 |
November 13, 2009 |
Summary of the New Five-Year Carryback of Net Operating Loss Provision
|
2009-517 |
November 13, 2009 |
U.S. GAAP: New Tax Legislation Extending Loss Carryback May Affect Financial Reporting
|
2009-516 |
November 13, 2009 |
LMSB Field Directive on the Use of Estimates From Probability Samples
|
2009-515 |
November 13, 2009 |
IRS Interim Guidance on New Qualified Plug-in Electric Drive Motor Vehicle Credit
|
2009-514 |
November 13, 2009 |
IRS Guidance Modifying Rules for Determining Withholding From Wages Paid to Nonresident Alien Employees Performing Services in the United States
|
2009-513 |
November 13, 2009 |
Eighth Circuit Affirms Tax Court’s Decision on the Effect of a Disclaimer on an Estate’s Claim for a Charitable Deduction
|
2009-512 |
November 12, 2009 |
Tax Court: Taxpayer Can Include Costs of Production Molds Purchased From Third-Party Toolmakers and Sold to Customers as Cost of Supplies for Research Credit Purposes
|
2009-511 |
November 12, 2009 |
Insurance Industry Update: Provisions in New Law Relating to Extended Carryback Period for Loss From Operations of Life Insurance Companies
|
2009-510 |
November 12, 2009 |
FASB: Statement 167 to Be Deferred for Investment Management Arrangements
|
2009-509 |
November 11, 2009 |
Legislative Update: Text of Statutory Language of Health Care Reform Bill (as Approved by the House)
|
2009-508 |
November 10, 2009 |
Treaty Update: Status of Income Tax Treaties with Hungary and Poland; Senate Foreign Relations Committee Hearing on Tax Agreements with France, Malta, and New Zealand
|
2009-507 |
November 10, 2009 |
IRS Interim Guidance for Sponsors of Hybrid Plans to Amend the Interest Crediting Rate
|
2009-506 |
November 9, 2009 |
Tax Court Addresses Issues Concerning the Statute of Limitations in FPAA Proceedings
|
2009-505 |
November 9, 2009 |
KPMG’s This Week in State Tax: Arizona (Receipts Factor); California (Gain on Sale of Stock); Tennessee (Interest From Treasury Securities); Tennessee (Voluntary Disclosure Program); Texas (Third-Party Contract Manufacturing)
|
2009-504 |
November 9, 2009 |
Legislative Update: Version of Health Care Reform Bill Approved by the House Precludes “Black Liquor” From Qualifying for the Cellulosic Biofuel Producer Credit
|
2009-503 |
November 6, 2009 |
Treaty Update: JCT Explanations of Protocols to U.S. Income Tax Treaties with New Zealand and France, and New Income Tax Treaty with Malta
|
2009-502 |
November 6, 2009 |
Legislative Update: JCT Releases Revised Revenue Estimate of Revenue Provisions in House Health Care Reform Bill
|
2009-501 |
November 6, 2009 |
Interaction of New NOL Carryback Provision with Eligible Small Business NOL Election for 2008
|
2009-500 |
November 6, 2009 |
President Obama Signs Unemployment Compensation Legislation into Law; Expanded NOL Provisions, Homeowner Tax Credits Are Enacted
|
2009-499 |
November 6, 2009 |
FASB: Potential One-Year Deferral of Statement 167 for “Asset Managers”
|
2009-498 |
November 5, 2009 |
Legislative Update: Congress Approves Legislation Expanding NOL Provision with House Passage of the Unemployment Compensation Bill Today
|
2009-497 |
November 5, 2009 |
Legislative Update: JCT Issues Technical Explanation of Revenue Provisions in the House Health Care Reform Bill
|
2009-496 |
November 4, 2009 |
Legislative Update: Senate Passes Unemployment Compensation Bill
|
2009-495 |
November 4, 2009 |
Court of Federal Claims Dismisses Employer’s Claim for Employer Tax Credits; Employees Were Denied Certification by State Employment Agencies as Belonging to the Statutorily Defined Targeted Groups
|
2009-494 |
November 4, 2009 |
Legislative Update: Proposal for Second Generation Biofuel Producer Tax Credit Added to House Health Care Reform Bill
|
2009-493 |
November 3, 2009 |
Legislative Update: JCT Description, Revenue Estimate of Unemployment Compensation Bill (Pending in the Senate)
|
2009-492 |
November 2, 2009 |
KPMG’s This Week in State Tax: California (Proposed Sourcing Rules); Illinois (Fair Apportionment, Pipelines); Massachusetts (Use Tax Liability); Rhode Island (Proposed Gross Receipts Tax)
|