Posted in Uncategorized at 1:00 am by Ed Zollars, CPA
The following items were discussed in the Partnership Taxation Advanced Issues course presented for the Iowa Society of CPAs in Pendleton, Oregon on December 18:
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.
Malkin v. Commissioner – Taxpayer blows transfer tax planning due to both implied retained life estate and indirect gift on formation problems, among others.
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The following links were discussed in the Current Federal Tax Developments Course on December 17, 2009 in Pendleton, Oregon:
December Updates – New developments that took place after the manual was printed.
2010 Inflation Adjusted Figures – or perhaps, more appropriately, nonadjusted for most things since there was a drop in the index from 9/30/08 to 9/30/09
New Reg. §1.152-4 effective for 2009. Effectively forces the use of Form 8332 to release exemption and makes clear noncustodial parent cannot use the divorce decree
Below is a Google Voice connect box. You can click on the button, provide your phone number, and Google will connect us toll free by calling you back and then, when you answer, calling me. The call is forwarded to me wherever I might be at the time. If I’m not available, you can leave a voice mail.
US Tax Court Today’s Opinions – Opinions posted here daily at 3:30 pm Eastern time. The next day they move to the historic search area.
Below is a Google Voice connect box. You can click on the button, provide your phone number, and Google will connect us toll free by calling you back and then, when you answer, calling me. The call is forwarded to me wherever I might be at the time. If I’m not available, you can leave a voice mail.
Below is a Google Voice connect box. You can click on the button, provide your phone number, and Google will connect us toll free by calling you back and then, when you answer, calling me. The call is forwarded to me wherever I might be at the time. If I’m not available, you can leave a voice mail.
Below is a Google Voice connect box. You can click on the button, provide your phone number, and Google will connect us toll free by calling you back and then, when you answer, calling me. The call is forwarded to me wherever I might be at the time. If I’m not available, you can leave a voice mail.
Federal Tax Update Podcasts – provided by the North Carolina Association of Certified Public Accountants on a weekly basis
Below is a Google Voice connect box. You can click on the button, provide your phone number, and Google will connect us toll free by calling you back and then, when you answer, calling me. The call is forwarded to me wherever I might be at the time. If I’m not available, you can leave a voice mail.
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).
The above are items will give you some additional information on items discussed in the course.
Below is a Google Voice connect box. You can click on the button, provide your phone number, and Google will connect us toll free by calling you back and then, when you answer, calling me. The call is forwarded to me wherever I might be at the time. If I’m not available, you can leave a voice mail.
Federal Tax Update Podcast – ASCPA weekly update on federal tax developments, presented by E. Lynn Nichols, CPA and Edward K. Zollars, CPA
Below is a Google Voice connect box. You can click on the button, provide your phone number, and Google will connect us toll free by calling you back and then, when you answer, calling me. The call is forwarded to me wherever I might be at the time. If I’m not available, you can leave a voice mail.
Federal Tax Update Podcast – ASCPA weekly update on federal tax developments, presented by E. Lynn Nichols, CPA and Edward K. Zollars, CPA
Below is a Google Voice connect box. You can click on the button, provide your phone number, and Google will connect us toll free by calling you back and then, when you answer, calling me. The call is forwarded to me wherever I might be at the time. If I’m not available, you can leave a voice mail.
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).
The above are items will give you some additional information on items discussed in the course.
Below is a Google Voice connect box. You can click on the button, provide your phone number, and Google will connect us toll free by calling you back and then, when you answer, calling me. The call is forwarded to me wherever I might be at the time. If I’m not available, you can leave a voice mail.
