ANALYSIS: Debt Limit Fight Sends Discouraging Signal for 2012 Tax Debate »
The partisan rancor exhibited during the debate over the increase in the debt limit suggests the fight over the 2001 and 2003 tax cuts when they expire in 2013 could be even more contentious than the last extension, which dominated the lame-duck session of the 111th Congress, analysts told BNA.
First Circuit Upholds Rule Barring Second Estate Tax Filing Extension »
The U.S. Court of Appeals for the First Circuit Aug. 19 upheld a Treasury regulation barring the Internal Revenue Service from granting an executor a second extension of time for filing an estate tax return unless he qualifies for one of the good cause exceptions laid out in the regulation (Dickow v. United States, 1st Cir., No. 10-2151, 8/19/11).
IRS Issues Rules for Suspension of Penalties, Interest for Section 6404(g) »
The Internal Revenue Service issued final regulations Aug. 19 explaining the general rules for suspension of interest, penalties, additions to tax, or additional amounts under Section 6404(g).
ANALYSIS: State, Federal Differences Complicate Same-Sex Couple Filings »
With more states passing or considering legislation legalizing same-sex marriage, tax practitioners are paying close attention to the growing complexities and discrepancies between state and federal tax laws involving marriage.
IRS Issues Benefits Summary Rule; Insurers Must Offer Consumer Details »
The Internal Revenue Service, the Employee Benefits Security Administration, and the Centers for Medicare and Medicaid Services Aug. 17 released a proposed rule that would require insurers to make available to consumers a standardized summary of the benefits and coverage for each plan they offer.
IRS Agrees to Affirmative Elections for Business Start-Up Costs »
The Internal Revenue Service and Treasury Department have agreed with a commenter's recommendation to clarify what is meant by “clearly electing to capitalize” elections to deduct start-up expenditures, corporation organizational expenditures, and expenses of partnerships, the service said Aug. 16.
Estate Advisers Say 90-Day Window for Filing Form 8939 Needed »
The main complaint on the minds of estate advisers Aug. 15 was that while the Internal Revenue Service has finally issued guidance on carryover basis, the final form for making that election out of the estate tax regime has not yet been published and IRS is allowing no wiggle room for its filing going forward.
As Deadline Approaches, Taxpayers Fear Disclosing Offshore Assets »
The Internal Revenue Service's intense effort to get taxpayers to tell the government about their offshore assets may be running into difficulties even as IRS continues its crackdown on foreign banks that help taxpayers hide those assets, numerous practitioners told BNA in a series of recent interviews.
Schedule M-3 Changes by IRS Spur Confusion, E&Y Says »
Recent and previous changes by the Internal Revenue Service to the requirements for the research and development attachment to Schedule M-3 have created significant uncertainty for taxpayers, according to an Aug. 10 e-mail alert from Ernst & Young.
FASB Plans to Issue Final Standard On Goodwill Impairment Tests in September »
New guidance aimed at reducing complexity and cost related to accounting for goodwill impairment tests will be issued in September, the Financial Accounting Standards Board said Aug. 10.
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