08.31.09

Partnership Taxation Advanced Issues – September 1, 2009

Posted in California Education Foundation, tax at 7:00 pm by Ed Zollars, CPA

The following items were discussed in the Partnership Taxation Advanced Issues course presented for the Education Foundation on September 1

• Partnership – Audit Technique Guide – IRS guide last revised in August 2008
• Norwood v. Commissioner, TC Memo 2000-84
• Article on Partnerships and §6501(e) Six Year Statute – article I wrote for the Arizona Society of CPAs blog site.
• IRS FAQ on Unified Partnership Audits – Chief Counsel Notice issued August 21, 2009
• Suzanne J. Pierre v. Commissioner – Check the box does not apply to single member LLC for gift tax valuation
• TaxTalk Discussion Group – California Society sponsored
• Presentation Slides – PDF format file
• My Twitter Feed – my Twitter name is edzollars

Future presentations of this course offered by the Education Foundation:
Santa Clara – September 21
Ventura – September 24
Los Angeles (LAX area) – September 25

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08.30.09

Construction Contractors – (August 31 and September 2)

Posted in California Education Foundation, tax at 7:00 pm by Ed Zollars, CPA

The following are links to items mentioned in the construction contracting course given for the Education Foundation on August 31 and September 2:

• FASB Codification – registration required (free)
• FASB Going Concern Project – updated information is posted here
• AICPA Construction Contractors Audit and Accounting Guide – AICPA purchase link
• IRS Construction Industry Audit Guide – Revised May 2009
• California Society TaxTalk group on Yahoo
• Presentation Slides – in PDF format
• My Twitter Feed – my name on Twitter is edzollars

Future presentations of this course offered by the Education Foundation:

October 22

– Costa Mesa

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08.20.09

Debt and Taxation Issues – Southern Chapter, ASCPA (August 20, 2009)

Posted in Arizona Society CPAs, tax at 6:55 am by Ed Zollars, CPA

Below are materials referenced at the Southern Chapter meeting of the Arizona Society of CPAs presentation on Debt Issues and Taxation on August 20, 2009.

• Presentation Slides (from OSX Keynote presentation).
• IRS Publication 4681
• IRS Guidance on Election to Defer COD Income Recognition under §108(i) – Revenue Procedure 2009-37
• Arizona Society blog post on Section 108(i) guidance

The presentation was at the Sheraton Hotel on Grant in Tucson.

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08.19.09

Resources for eCPAn Ethics Course (August 19, 2009)

Posted in Arizona Society CPAs, Ethics, eCPAn at 10:42 am by Ed Zollars, CPA

Some resources related to the Arizona Ethics course given on August 19, 2009 at the Doubletree in Phoenix for eCPAn:

• The IRS July 15, 2009 Tax Talk Today audio program that discussed the Office of Professional Responsibility is available (apparently available through December 31, 2009, does require setting up free account with TaxTalkToday.tv).
• AICPA Professional Ethics Committee Exposure Draft Site (to contain new exposure draft sometime in August).
• Authoritative Support Presentation audio presentation and article from my podcast site that was posted in August 2008.

The above are items will give you some additional information on items discussed in the course.
Future presentations this CPE season of this topic for the Arizona Society of CPAs are as follows:

• December 3 – Prescott
• December 4 – Yuma
• January 6 – Phoenix
• January 19 – Tucson

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08.17.09

Nondeductible Expense Allocation Post

Posted in Arizona Society CPAs, tax at 9:04 am by Ed Zollars, CPA

Over on the Arizona Society of CPA’s blog I’ve got a post dealing with an email that discussed how to apply §265. The post, located here, links out to the actual CCA email on the IRS website.

I post my tax updates over on that site, and there other active posters posting regularly as well on other topics. You might want to check it out (or at least subscribe to its RSS feed).

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08.16.09

Revised CPEMaterials Site

Posted in Uncategorized at 11:22 am by Ed Zollars, CPA

I’m moving the old CPE Materials site to a WordPress blog.  It should make it easier to add data and other information, plus give attendees an easier to remember address to get materials.

For now there’s not much here.  My main podcast page is still at http://www.edzollarstaxupdate.com and will remain there (changing that would break the feed).

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