09.27.09

Technology Update Sessions – 2009 Virginia Accounting & Auditing Conference, Roanoke, September 28, 2009

Posted in Virginia Society of CPAs at 7:00 pm by Ed Zollars, CPA

The following are links to items discussed in Roanoke, Virginia during my presentation at the Virginia Accounting & Auditing Conference on September 28, 2009.

• Windows 7 Website – Microsoft’s official Windows 7 website.
• Windows 7 Upgrade Advisor – Program, similar to the earlier one for Vista upgrades, to test your system.
• Paul Thurott’s Windows 7 Review – review of Windows 7 features from Paul Thurott at Supersite for Windows
• Security Now Podcast – Steve Gibson’s website for the Security Now podcast, it contains the audio plus transcripts of various shows.  A lot of useful reference material can be found here in shows describing various issues.
• VSCPA Federal Tax Update Podcast – Weekly tax update program provided by the Virginia Society.  I am currently presenting this along with E. Lynn Nichols.
• Amazon Kindle 2 and Kindle DX
• Mifi EVDO Portable 3G Hotspot Router - Verizon Wireless and Sprint
• Research in Motion – Blackberry smartphones
• Apple – iPhone, iPod Touch (and, oh yeah, MacIntosh computers)
• Palm Pre Sprint site
• Android – operating system for phones (and other devices) from Google
• Tech Update VSCPA – slides for presentation in PDF format

Unfortunately, other commitments keep me from being able to present at the Virginia Beach sessions this year.  However, I did present earlier in the year not terribly far away in Colonial Williamsburg on a similar topic at the Industry Conference.  An audio program based on that presentation on is my Tax Update website.

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09.21.09

Partnership Taxation Advanced Issues – September 21, 24-25, 2009

Posted in California Education Foundation, tax at 4:00 am by Ed Zollars, CPA

The following items were discussed in the Partnership Taxation Advanced Issues course presented for the Education Foundation on September 21 (Santa Clara), 24 (Ventura) and 25 (Los Angeles):

• Partnership – Audit Technique Guide – IRS guide last revised in August 2008
• FTB Position on TIC and Revenue Proc 2002-22 – FTB considers qualification under Revenue Procedure 2002-22 a minimum, but not necessarily in its self-sufficient, to qualify as an exchange of other than a partnership interest.
• Norwood v. Commissioner, TC Memo 2000-84
• Garnett v. Commissioner, 132 TC No. 19, LLC members aren’t automatically passive (LLC member not the same as limited partner)
• Revised Procedure for Late Entity Selection – revised manual pages on new late election Revenue Procedure effective September 28, 2009.
• 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
• Malkin v. Commissioner – Taxpayer blows transfer tax planning due to both implied retained life estate and indirect gift on formation problems, among others.
• TaxTalk Discussion Group – California Society sponsored
• Presentation Slides – PDF format file
• My Twitter Feed – my Twitter name is edzollars
• IRS Release on Extension of Offshore Program – the breaking news of the morning of the Santa Clara course

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