The Tax Adviser

Latest Issue: 01/01/2008

In This Issue

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1. IRS Announces Release Date for 1040 Modernized E-file Program The IRS has announced a release date of August 2009 for the modernized e-file Form 1040, the new-generation IRS e-file computer system. (PERIODICAL ARTICLE) 2. Change in Accounting Method Request Does not Qualify for Audit Protection The IRS has ruled in technical advice (TAM 200738014) that a service provider's request for a change in accounting method for mixed service costs does ... (PERIODICAL ARTICLE) 3. Cash Settlement and Note from Investment Adviser Are Qualifying RIC Income In Letter Ruling 200739010, the Service ruled that a regulated investment company's (RIC's) receipt of cash and a note from its investment adviser (IA) are ... (PERIODICAL ARTICLE) 4. Baby Boomers Brace for Longevity Risk with Guaranteed Annuities Increase and protect lump-sum nest eggs throughout retirement without the fear of running out of money. (PERIODICAL ARTICLE) 5. Significant Recent Corporate Tax Developments New developments affect C corporations and consolidated returns. (PERIODICAL ARTICLE) 6. IRS Broadens Its Offset Authority IRS has proposed temporary regulations that expand its ability to offset overpayments against tax liabilities. (PERIODICAL ARTICLE) 7. Prop. regs. will eliminate federal tax benefit formany captive insurance... The Service has issued proposed regulations (REG-107592-00 and REG-105964-98) that, if adopted, will eliminate the federal tax benefit associated with most captive insurance companies that ... (PERIODICAL ARTICLE) 8. IRS issues IDD on contractual allowance issues in thehealth care industry. The Service has issued an industry director directive (IDD) (LMSB-04-0807-056) on contractual allowance issues in the health care industry. The IDD provides direction to the ... (PERIODICAL ARTICLE) 9. FIN 48 compliance: disclosing tax positions in an ageof uncertainty. EXECUTIVE SUMMARY * The interaction of FAS 109 and FIN 48 will result in greater public disclosure of tax planning techniques. * Under FIN 48, ... (PERIODICAL ARTICLE) 10. Prop. regs. clarify source of compensationrules. The IRS has issued proposed regulations that would clarify the determination of the source of compensation for a person, including an artist or athlete, who ... (PERIODICAL ARTICLE)
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