• Lexis® Federal Tax Journal Quarterly March 2013
 
 
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Lexis® Federal Tax Journal Quarterly March 2013

Lexis® Federal Tax Journal Quarterly March 2013

Thorough, up-to-date coverage of significant tax news and developments for legal and accounting tax professionals.


Availability: In Stock
Publisher :LexisNexis Electronic Publications
Format: PDF , eBook

ISBN: 9780769856070

2013
 
$144.00
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    This new specialty periodical from LexisNexis provides thorough, up-to-date coverage of significant tax news and developments for legal and accounting tax professionals. Published four times a year (at the end of each quarter: March, June, September and December), each issue includes in-depth feature articles by experienced tax practitioners as well as business tax articles prepared by publisher's own tax analysts. The journal also provides coverage of the latest administrative rulings and actions by the Internal Revenue Service.

    The journal is an indispensable resource for tax practitioners and accountants who need to keep abreast of the latest administrative actions by the IRS and also further understand the significance of current developments in the tax law and accounting areas.

    Featured Articles

    Gerald W. Paulukonis, Esq. on the American Taxpayer Relief Act of 2012
    § 1.01  Introduction
    § 1.02  Permanent Extension and Modification of 2001 Income Tax Rates   
    § 1.03  Employee FICA Contribution Increase Begins for 2013
    § 1.04  Marriage Penalty Relief Provisions Made Permanent   
    § 1.05 Phase-out of Itemized Deductions
    § 1.06 Phase-out of Deduction for Personal Exemptions
    § 1.07 Maximum Estate Tax Rate Increased to 40 Percent
    § 1.08 $5 Million Gift Tax Exemption Amount Made Permanent
    § 1.09 Technical Correction to Unified Credit
    § 1.10 Tax Rates for Capital Gains and Dividends Extended and Modified
    § 1.11 5-Year Extension of American Opportunity Tax Credit
    § 1.12 Extension of Child Tax Credit and Allowance of Credit Against AMT
    § 1.13 5-Year Extension of Earned Income Tax Credit Provisions
    § 1.14 Rule Disregarding Certain Tax Refunds in Federal Programs and Federally Assisted Programs Made Permanent
    § 1.15 AMT Is Indexed for Inflation
    § 1.16 AMT Relief for Nonrefundable Personal Credits Made Permanent
    § 1.17 2-Year Extension of Deduction for Certain Expenses of Elementary and Secondary School Teachers
    § 1.18 1-Year Extension of Exclusion from Gross Income of Qualified Principal Residence Indebtedness
    § 1.19 2-Year Extension of Parity for Exclusion for Gross Income for Employer-Provided Mass Transit and Parking Benefits
    § 1.20 2-Year Extension of Treatment of Mortgage Insurance Premiums as Qualified Residence Interest
    § 1.21 2-Year Extension of State and Local General Sales Taxes
    § 1.22 2-Year Extension of Excess Charitable Contribution Deduction for Gifts of Certain Real Property Made for Conservation Purposes
    § 1.23 2-Year Extension of Above-The-Line Deduction for Qualified Tuition and Related Expenses
    § 1.24  2-Year Extension for Tax-Free Distributions from IRAs for Charitable Purposes
    § 1.25  Permitted Disclosure of Return Information to Prison Officials Expanded and Made Permanent
    § 1.26  2-Year Extension and Modification of Research Credit
    § 1.27  1-Year Extension of Temporary Minimum Low-Income Tax Credit for Non-Federally Subsidized New Buildings
    § 1.28  2-Year Extension of Housing Allowance Exclusion for Determining Median Gross Income for Qualified Residential Rental Project Exempt Facility Bonds
    § 1.29  2-Year Extension of Indian Employment Tax Credit
    § 1.30  2-Year Extension of New Markets Tax Credit
    § 1.31  2-Year Extension of Railroad Track Maintenance Credit
    § 1.32  2-Year Extension of Mine Rescue Team Training Credit
    § 1.33  2-Year Extension of Employer Wage Credit for Employees Who Are Active Duty Members of the Uniformed Services
    § 1.34  Extension of Work Opportunity Credit
     
    Dmitriy Kustov on America Works at Home:  The Tax Consideration of Telecommuting and Home-Based Employees
    § 2.01  Introduction
    § 2.02 IRC Section 280A:  Deducting Expenses Attributed to Business Use of Home
    [1] Background on IRC Section 280A
    [2] Dwelling Unit vs. Residence
    [3] Activities that Qualify as Business Use
    [a]  What Kinds of Activities and How Much?
    [b]   The “Focal Point” Test
    [c] Courts Move Away From the Focal Point Test
    [d] The Supreme Court Sets the Standard in Soliman
    [e]  Legislative Action and the Taxpayer Relief Act of 1997
    [f] Summarizing the Current Requirements
    [4] Exclusive Use
    [5] Employees
    [6] Bypassing IRC Section 280A
    § 2.03 The Burden of Proof in the Home Office Context
    § 2.04  Benefits of Taking a Home Office Deduction
    § 2.05  Conclusion

    Bradley R. Marsh and Dina B. Segal on California Residency for Income Tax Purposes – “You Can Check Out Any Time You Like, But You Can Never Leave”
    § 3.01 Introduction
    § 3.02  Applicable Law
    [1] A Taxpayer Domiciled in a State Is a Resident of That State Even if That Person Has Left for Temporary or Transitory Purposes
    [2] A Taxpayer Is A Resident of A State If He or She Is In That State for Other Than Temporary or Transitory Purposes
    [3] Burden of Proof for Domicile and Residency Determination
    § 3.03 California Courts have Considered the Issue of Residency for Tax Purposes
    [1] Only One Published California Case Addresses the Issue of Whether a Taxpayer Coming from Out of State Has Become a Resident of California
    [2] California Courts Have Addressed the Issue of Whether a Taxpayer Has Given Up His or Her California Residency When the Taxpayer Moves to Another State
    § 3.04  The State Board of Equalization Has Considered the Issue of Residency for Tax Purposes
    [1] The State Board of Equalization Applies a Closest Connections Test to Determine a Taxpayer’s State of Residency
    [2] The State Board of Equalization Has Rendered Varying Decisions on the Issue of Residency
    § 3.05  A Spouse or Domestic Partner May Owe California Income Tax on Income Earned by a Non-Resident Spouse or Partner
    § 3.06  Conclusion

    Practitioner’s Corner
     
    Amish Shah and David Cho on Fiscal Cliff Bill Provides Boost to Renewable and Alternative Energy Tax Credits and Incentives
    § 4.01 Introduction
    § 4.02 Renewable Energy Placed in Service Date Requirement Replaced by Begun Construction Date Requirement; Wind Energy Extension
    § 4.03 Extension and Expansion of Fuels Credits
    § 4.04  Sequestration Delay
        
    Lexis Commentary

    Patricia Tyler on Unmasking the Sale of Securities Disguised as a Loan
    § 5.01  Introduction
    § 5.02 Development of the Benefits and Burdens Test
    § 5.03 Structure of a Sale Disguised as a Loan
    § 5.04 Application of Benefits and Burdens Test to the Loan Transaction
    [1] Transfer of Legal Title
    [2] How the Parties Treat the Transaction
    [3] Equity Interest
    [4] Risk of Loss
    § 5.05  Taxpayer Argues for Theft Loss  
    § 5.06  Conclusion

    Current Developments

    § 6.01 CORPORATIONS
    G.D. Parker Inc v Commissioner, TC Memo 2012-327

    § 6.02 EMPLOYMENT
    Notice 2012-67 
    Notice 2012-70
    Notice 2012-76

    § 6.03  EXEMPT ORGANIZATIONS
    Temporary Treasury Regulations, TD 9605

    § 6.04 MEDICAL RELATED TAXES
    Proposed Treasury Regulations, 77 FR 72612
    Proposed Treasury Regulations, 77 FR 72268
    Final Treasury Regulations, TD 9604 

    § 6.05 PARTNERSHIPS
    Final Treasury Regulations, TD 9607
     
    § 6.06 PRACTICE & PROCEDURE
    Rev Proc 2012-43
    Rev Proc 2013-11

    § 6.07 SECURITIES TRANSACTIONS
    Final and Temporary Regulations, TD 9609

     

     

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