The Tax Adviser 2012: Vol 43 Index

2012·3.2 MB·English

Author|ndex
TWELVE MONTHS ENDING DECEMBER 2012
ADAMS, ROBERT D. CASTEN, DAVID B. GARDNER, JOHN C.
® New LB&I Knowledge Management ® Now Is the Time: Converting a ® Integrating Circular 230 Into the Tax
Strategies: IPGs and IPNs. C Corporation to an $ Corporation Curriculum. Feb 12:133.
Oct 12:668. or LLC. Aug 12:534. Interpretations of SSTS No. 1, Tax
Schedule UTP: IRS Findings. CHAMBERS, VALRIE Return Positions. May 12:318.
Oct 12:700. ® Securities Fraud and the Theft-Loss 2010-2011 Revisions to Circular 230.
ANDERSON, KEVIN D. Deduction. Apr 1 Jan 12:42.
®@ The S Corporation Built-In CLIFTON, GREGORY GATLIN, JACOB
Gains Tax: Commonly Encountered ® When Is Form 8283 Required to Be ® Releasing a Wrongful Levy.
Issues. Mar 12:166. Filed? Mar 12:172. Jul 12:472.
ANDREOZZI, RANDALL P. CONNER, ELIZABETH C. GERSHMAN, EDWARD A.
® FBAR: Handle With Care. ® When Is Form 8283 Required to Be © Individual Tax Update. Dec 12:812.
May 12:330. Filed? Mar 12:172. ® Individual Taxation Developments.
BATCHER, MARY COOK, ELLEN Mar 12:174.
® Statistical Sampling in Federal Tax ® Individual Taxation Developments. GREEN, MARY CATHRYN
Filings. Oct 12:702. Mar 12:174. ® Helping Associates Achieve Work/Life
BEAUSEJOUR, DAVID COUNTS, WAYNE Balance. Sep 12:622.
® Now Is the Time: Converting a ® Tax Planning Opportunities for GREENWELL, DAVID
C Corporation to an Funding an IRA. Feb 12:123. ® Allowable Political Activities and
S Corporation or LLC. COZEWITH, MINDY TYSON Reporting Requirements for
Aug 12:534. ® Impact of Millennials on CPA Firms. Tax-Exempt Entities. Apr 12:260.
BERGMANN, GREGORY A. Mar 12:192. GOLDSTEIN, BENSON S.
® State Taxation of Trusts: Credit for DROUGAS, ANNE ® Global High-Wealth Audit Update.
Taxes Paid to Other States. ® The ABCs of Acquisitive Jul 12:466.
Sep 12:616. Reorganizations. Aug 12:548. ® IRS Revenue Officer Can Summons
BLANKENSHIP, VORRIS J. EIDE, BARBARA J. “Non-Content” Information From a
® Retiree Tax Planning for Eligible ® Interpretationso f SSTS No. 1, Tax Taxpayer’s Emails. Jul 12:467.
Retirement Plans of Tax-Exempt Return Positions. May 12:318. ® The RPO, OPR, and Circular 230.
Entities. Jan 12:24. ELZWEIG, BRIAN Apr 12:258.
3ONNER, PAUI © Securities Fraud and the Theft-Loss ® Setting Up Firm Procedures to Fight
® 2012 Tax Software Survey. Deduction. Apr 1 Identity Theft. Oct 12:696.
Aug 12:524. ESPARZA, THERESA ® Watch for Further IRS
BROPHY, JOSEPH D. ® Sales Tax Audit Best Practices. Pronouncements on ITINs.
® New Reporting for Specified Foreign Jul 12:458. Oct 12:697.
Financial Assets. Jan 12:55. FAVA, KARL L. ® Worker Classification Issues on
BURTON, HUGHLENE A. ® Individual Tax Update. Dec 12:812. Washington Agenda. Jan 12:50.
® Current Developments in ® Individual Taxation Developments. HAGY, JANET C.
Partners and Partnerships. Mar 12:174. ® Individual Tax Update.
Feb 12:114. GARD, ROBERT Dec 12:812.
® Current Developments in S ® The IRS Collection Process: A Review ® Individual Taxation Developments.
Corporations. Oct 12:676. of the Basics. Jul 12:472. Mar 12:174.
TAX ADVISER | DECEMBER 2012 859
Author|index
® Reporting Dilemma: Personal NASH, CLAIRE Y.
Use of Rental Properties. ® Section 530 Relief for Worker
May 12:326. Classification Controversies.
HARRINGTON, STEVI Jun 12:380.
® The ABCs of Acquisitive NELLEN, ANNETTE
Reorganizations. Aug 12:548. ® Individual Tax Update.
HARTMANN, WENDY E. Dec 12:812.
® Community Property Rules and ® Individual Taxation Developments.
Registered Domestic Partners. Mar 12:174.
Apr 12:244. NEWMAN, DENNIS
HENDRIX, JANNET E. ® Individual Tax Update.
® How to Start a Firm. Jun 12:408. LAUFER, DOUGLAS M. Dec 12:812.
HIBSCHWEILER, ARLENE M. ® When Is Form 8283 Required to Be ® Individual Taxation Developments.
® FBAR: Handle With Care. Filed? Mar 12:172. Mar 12:174.
May 12:330. LYNCH, MICHAEL F. NEWMAN, TERI E.
® Timing Considerations of Discharging ® Now Is the Time: Converting a ® Individual Tax Update. Dec 12:812.
Taxes in a Chapter 7 Bankruptcy. C Corporation to an S Corporation or ® Individual Taxation Developments.
Feb 12:104. LLC. Aug 12:534. Mar 12:174.
HOFF, DAVID MAAS, WILLIAM E NG, STEPHEN
®@ What Can One Line Do for You? ® Integrating Circular 230 Into the Tax ® Investors’ Dilemma on Purchasing
Sep 12:625. Curriculum. Feb 12:133. Distressed Obligations. Sep 12:608.
HORN, JONATHAN ® 2010-2011 Revisions to Circular 230. NOGA, TRACY J.
® Individual Tax Update. Dec 12:812. Jan 12:42. ® Opportunities for Incorporating
® Individual Taxation Developments. McGOWAN, JOHN R. International Tax Law Into All Levels
Mar 12:174. ® EITC Due-Diligence Requirements: of the Tax Curriculum. May 12:342.
JENSEN, JENNIFER IRS Ramps Up Enforcement and ORBACH, KENNETH N.
® The Evolution of Sales Tax Nexus Education Efforts. Jan 12:34. ® Santa Clara Valley Housing Group:
Expansion Laws. Apr 12:252. McNAMARA, LAWRENCE H., JR. An S Corporation Abusive Tax Shelter.
® Sales Tax Audit Best Practices. ® Reporting Trust and Estate Sep 12:610.
Jul 12:458. Distributions to Foreign Beneficiaries PADDOCK, DAVID A.
JOHNSON, ERIC L. (Part 1). Dec 12:800. ® Community Property Rules and
® State Taxation of Trusts: Credit for MATTSON, ANDREW M. Registered Domestic Partners.
Taxes Paid to Other States. ® FATCA Adds Layer of Complexity, Apr 12:244.
Sep 12:616. Penalty Exposure to Offshore Asset PARFIRYEVA, ALESIA
KARLINSKY, STEWART S. Reporting. Apr 12:263. ® Sales Tax Audit Best Practices.
© Current Developments in MAY, BRUCE E. Jul 12:458.
S Corporations. Oct 12:676. ® Interpretations of SSTS No. 1, Tax PASMANIK, PHILIPT .
KASTANTIN, JOSEPH Return Positions. May 12:318. ® FATCA’s Withholding Requirements
e Integrating Circular 2, 30 Into the Tax MAY, DIANE R. for Foreign Financial Institutions.
Curriculum. Feb 12:133. ® Interpretations of SSTS No. 1, Tax Jun 12:400.
® 2010-2011 Revisions to Circular 230. Return Positions. May 12:318. PETRONCHAK, KATHY
Jan 12:42. MEDINA, JOSEPH ® Large Business and International
KELLEY, ANN GALLIGAN ® Deducting Employee MBA Expenses. Examination Process Changes.
® A Powerful Learning Tool: Lessons Jul 12:454. Jan 12:56.
From an Exam Reflection Assignment. MOISE, ROBERT PEVARNIK, THOMAS R.
Nov 12:766. @ Where’s My Canceled Check? © Compensation and Benefits Update:
KOSSMAN, SETH Jul 12:470. Retirement Plans and Executive
® A Trust Fund Recovery Penalty Primer. MOORE, DANIEL T. Compensation. Nov 12:746.
Oct 12:698. ® Individual Tax Update. Dec 12:812. PICK, SUSAN
LAGARDE, STEPHEN ® Individual Taxation Developments. © Get the Most Out of Overpayments
© Compensation and Benefits Update: Mar 12:174. Applied to the Following Year’s
Implementing the New Health Plan MOORE, MICHAEL L. Return. Jul 12:468.
Laws (Part Il). Dec 12:830. ® Advising Nonresidents and Recent RANSOME, JUSTIN P.
© Deducting Employee MBA Expenses. U.S. Residents on Estate Tax Issues. ® Recent Developments in Estate
Jul 12:454. Nov 12:738. Planning: Part I. Sep 12:600.
860 THE TAX ADVISER | DECEMBER 2(
&
® Recent Developments in Estate SHAFFER, RAYMOND J. YUSKEWICH, J. MATTHEW
Planning: Part II. Oct 12:688. ® Tax Planning Opportunities for © Cost-Basis Reporting, the New
® Transfers to Skip Trusts in 2010: Not Funding an IRA. Feb 12:123. Schedule D, and Form 8949.
Necessarily Free From GST Tax. SMUCKER, DAVID K. Apr 12:26S.
Apr 12:240. ® Pension Rescue and the Fair Market ZOLLARS, EDWARD K.
RO, HOWARD Value of a Permanent Life Insurance ® Transferring Client Data Securely.
® A Road Map of Tax Consequences of Policy. Dec 12:824. Dec 12:842.
Modifying Debt. Jun 12:390. SNOW, DANNY
ROBERTSON, BRYAN P. © Equitable Ownership and Mortgage Campus to Clients
© Computing the Includible Portion for Interest Deductions. Jan 12:54. NELLEN, ANNETTE (Editor)
Graduated GRATs. Aug 12:530. SONNIER, BLAISE M. ® The ABCs of Acquisitive
ROTZ, WENDY ® Circular 230: Its Day-to-Day Impact Reorganizations. Aug 12:548.
® Statistical Sampling in Federal Tax on Tax Practices. Feb 12:130. ® Integrating Circular 230
Filings. Oct 12:702. ® Circular 230, Section 10.21, and SSTS Into the Tax Curriculum.
RUBIN, KENNETH L. No. 6: Standards Relating to Taxpayer Feb 12:133.
® Individual Tax Update. Dec 12:812. Errors and Omissions. Aug 12:544. Opportunities for Incorporating
® Individual Taxation Developments. STOUT, DAVID E. International Tax Law Into All
Mar 12:174. ® Tax Planning Opportunities for Levels of the Tax Curriculum.
SALZMAN, MARTHA L. Funding.an IRA. Feb 12:123. May 12:342.
® Timing Considerations of Discharging THURBER, KATHRYN A Powerful Learning Tool: Lessons
[axes in a Chapter 7 Bankruptcy. ® The Evolution of Sales Tax Nexus From an Exam Reflection Assignment.
Feb 12:104. Expansion Laws. Apr 12:252. Nov 12:766.
SCHADEWALD, MICHAEL S. VEGA, AMY M.
© Apportionment Using Market-Based ® Individual Tax Update. Case Study
Sourcing Rules: A State-by-State Dec 12:812. ELLENTUCK, ALBERT B. (Editor)
Review. Nov 12:756. ® Individual Taxation Developments. ® Jan 12:59.
SCHAEFER, MICHAEL V. Mar 12:174. Feb 12:137.
® When Is Form 8283 Required to Be WALKER, DEBORAH Mar 12:194.
Filed? Mar 12:172. © Compensation and Benefits Update: Apr 12:268.
SCHAFER, FRANCES Implementing the New Health Plan May 12:346.
® Recent Developments in Estate Laws (Part II). Dec 12:830. Jun 12:412.
Planning: Part I. Sep 12:600. © Compensation and Benefits Update: Jul 12:476.
® Recent Developments in Estate Retirement Plans and Executive Aug 12:553.
Planning: Part II. Oct 12:688. Compensation. Nov 12:746. Sep 12:628.
® Transfers to Skip Trusts in 2010: Not WALSTRA, RICHARD Oct 12:705.
Necessarily Free From GST Tax. ® The ABCs of Acquisitive Nov 12:770.
Apr 12:240. Reorganizations. Aug 12:548. Dec 12:850.
SCHNEE, EDWARD J. WASHINGTON, JAMES R., Ill
® Taxing the Transfer of Debts Between ® Tax and Financial Planning DC Currents
Debtors and Creditors. Jul 12:446. in 2012: Betting on the House? GOLDSTEIN, BENSON S.
SCHNEID, JOSEPH W. Dec 12:846. ® Global High-Wealth Audit Update.
© Due Diligence Update. May 12:340. WASHINGTON, KEMBERLEYJ . Jul 12:466.
SCHREIBER, GERARD H., JR. ® Tax and Financial Planning ® IRS Revenue Officer Can Summons
® Tax Practice Quality Control. in 2012: Betting on the House? “Non-Content” Information From a
Nov 12:762. Dec 12:846. Taxpayer’s Emails. Jul 12:467.
SCHULMAN, MICHAEL DAVID WHITTALL, ROB © The RPO, OPR, and Circular 230.
® Assisting the Newly Widowler|ed. ® U.S. LLCs for U.K. Tax Purposes. Apr 12:258.
Mar 12:188. Oct 12:684. ® Setting Up Firm Procedures
SEAGO, W. EUGENE WILLIAMS, JIMMY J. to Fight Identity Theft.
® Taxing the Transfer of Debts Between ® Key Planning Considerations for Cash Oct 12:696.
Debtors and Creditors. Jul 12:446. Flow in Retirement. Jun 12:406. ® Watch for Further IRS
SEETHARAMAN, ANANTH YESNOWITZ, JAMIE Pronouncements on ITINs.
® EITC Due-Diligence Requirements: ® The Mobile Workforce Bill: Oct 12:697.
IRS Ramps Up Enforcement and Addressing “Road Warrior” ® Worker Classification Issues on
Education Efforts. Jan 12:34. Compliance. Dec 12:838. Washington Agenda. Jan 12:50.
THE TAX ADVISER |D ECEMBER 2012 861
Author|ndex
CPA News Notes O’CONNELL, FRANK J., JR. (Editor)
NEVIUS, ALISTAIR M. © Sep 12:570.
® Jan 12:4. SMITH, ANNETTE B. (Editor)
Feb 12:72. ® Jul 12:428.
Tax Research
Mar 12:148. VAN LEUVEN, MARY (Editor)
Techniques Apr 12:206. ® Jun 12:362.
May 12:282. WONG, ALAN (Editor)
Jun 12:360. © Oct 12:646.
By Robert L. Gardner, Ph.D Jul 12:424.
Dave N. Stewart, CPA, Ph.D Aug 12:490. Tax Practice & Procedures
Ronald G. Worsham, Jr., CPA, Ph.D Sep 12:566. CHAMBERS, VALRIE (Editor)
Oct 12:642. ® Jan 12:54.
Nov 12:718. Apr 12:260.
Dec 12:782. Jul 12:468.
Tax
Researcn Oct 12:698.
TecHNiques Personal Financial Planning
SARENSKI, THEODORE J. (Editor) Tax Practice Management
® Assisting the Newly Widowler]ed. HOLUB, STEVEN F. (Editor)
Mar 12:188. and PARKER, KENNETH M. (Editor)
Key Planning Considerations ® Helping Associates Achieve Work/Life
for Cash Flow in Retirement. Balance. Sep 12:622.
Jun 12:406. ® How to Start a Firm. Jun 12:408.
® Tax and Financial Planning in ® Impact of Millennials on CPA Firms.
2012: Bettingo n the House? Mar 12:192.
No. 061074
Regular $73.75 Dec 12:846. ® Transferring Client Data Securely.
® What Can One Line Do for You? Dec 12:842.
AICPA Member $59.00
Sep 12:625.
Tax Practice Responsibilities
1 specific examples of how
State & Local Taxes PURCELL, THOMAS J., II (Editor)
effectively researcn both tax
YESNOWITZ, JAMIE C. (Editor) ® Circular 230: Its Day-to-Day Impact
mptiance and tax planning
® The Mobile Workforce Bill: on Tax Practices. Feb 12:130.
engagements !n this new eignti
Addressing “Road Warrior” ® Circular 230, Section 40.21, and SSTS
editi+o n. r cE mpl. oying n a93 syst+ emaattiicc Compliance. Dec 12:838. No. 6: Standards Relating to Taxpayer
® State Taxation of Trusts: Credit for Errors and Omissions. Aug 12:544.
combined with guidance on
Taxes Paid to Other States. ® Due Diligence Update. May 12:340.
atest avaiiabdie tools and Sep 12:616. Tax Practice Quality Control.
urces, Tax Research Nov 12:762.
Techniques helps sharpen your Tax Clinic
k nt ay t ALMERAS, JON (Editor) Tax Trends
@ Mar 12:152. BEAVERS, JAMES
. t the fact ANDERSON, KEVIN D. (Editor) © Jan 12:66.
@ May 12:288. Feb 12:142.
e Ask expert que f
BAKALE, ANTHONY S. (Editor) Mar 12:198.
© Seaforr ctheh r ight authority ® Aug 12:494. Apr 12:274.
COOK, MARK G. (Editor) May 12:354.
e Re € quest
Jun 12:418.
- f cate y ciusion COZEWITH, MINDY TYSON (Editor Jul 12:481.
and FOX, SEAN (Editor) Aug 12:558.
A case study illustrates the @ Apr 12:212. Sep 12:633.
various working papers that go DELL, MICHAEL (Editor) Oct 12:710.
nto a client file @ Jan 12:8. Nov 12:774.
FAIRBANKS, GREG A. (Editor) Dec 12:855S.
®@ Feb 12:76.
cpa2biz.com KOPPEL, MICHAEL (Editor)
s ® Dec 12:786.
888.777.7077
Subjectindex
TWELVE MONTHS ENDING DECEMBER 2012
ACCOUNTING MetuHops & Periops Extension of time to file. Reasonable compensation. Oct 12:648.
Apr 12:212. Related taxpayers. Nov 12:723.
See “Tax Accounting.” Gain recognition agreement. Sec. 338 election. Apr 12:215,
Jun 12:364. May 12:290, Jul 12:428.
BANKRUPTCY & INSOLVENCY Insolvency. Aug 12:494. Sec. 382. Jan 12:8, Feb 12:80.
NUBIG. Feb 12:76. Stock basis reporting. May 12:288.
Cancellation of debt income, insolvency NUBIL. Feb 12:76. Worthless debts. Feb 12:84.
exclusion. Dec 12:786. Short tax year of acquired corporation. Worthless securities. Feb 12:83.
Chapter 7. Feb 12:104. Apr 12:212. Worthless stock deduction. May 12:291.
Discharge of income tax. Feb 12:106. Single-member limited liability company.
Fraud. Feb 12:110. Apr 12:213. Crepits AGAINST TAX
Liens. Feb. 12:106.
TS Statute of limitation. Feb. 12:108. CorroraTIONS & SHAREHOLDERS Alternative simplified credit.
Apr 12:216.
Amortization of intangibles. Child care credit. Nov 12:734.
CHARITABLE CONTRIBUTIONS
Jul 12:428. Child tax credit. Mar 12:174,
Booster clubs. Mar 12:178. Anti-churning rules. Jul 12:428. Nov 12:734.
Conservation easements. Jun 12:418. Basis. Apr 12:215. Credit for coverage under a qualified
( ontemporaneous documentation. Built-in losses. Jan 12:8. health plan. Mar 12:176.
Dec 12:787. Buy-sell agreements. Jan 12:59. Education tax credits. Mar 12:175.
Form 8283. Mar 12:172. Check-the-box regulations. Feb 12:83. EITC due diligence. May 12:340.
Fundraising. Mar 12:178. Consolidated returns. Apr 12:215. Energy-efficient commercial building
Noncash contributions. Mar 12:172. Controlled group. Nov 12:722. deduction. Aug 12:497.
Pub. 78. Mar 12:178. Converting C corporation to an First-time homebuyer credit.
Substantiation. Mar 12:183, S corporation or LLC. Aug 12:534. Mar 12:175.
Dec 12:788. Deemed asset sale election. May 12:290. Green buildings. Aug 12:497.
Volunteer expenses. Mar 12:177. Disguised dividends. Oct 12:648. Low-income community businesses.
Double taxation. Oct 12:665. Feb 12:74.
CONSOLIDATED RETURNS Hot stock rules. Feb 12:78. New markets tax credit. Feb 12:74,
Insolvency. May 12:290. Sep 12:570.
Bausch & Lomb doctrine: Apr 12:214. Intercompany transactions. Apr 12:215. Nonbusiness energy credit. Mar 12:175.
Cancellation of indebtedness. Matching principle. Nov 12:723. Qualified research expenses.
Aug 12:494. Modification of debt instrument. Apr 12:216.
C reorganization, upstream, Apr 12:213. Feb 12:83. Passthrough entities. May 12:292.
Deferred intercompany gain. Ownership changes. Feb 12:76. R&E expenditures. Feb 12:85.
Jun 12:362. Patronage dividends. Nov 12:722. Rehabilitation credit. Dec. 12:855.
THE TAX ADVISER DECEMBER 2012 863
Subjectindex
Credits Against Tax, cont'd Plan distributions. Jan 12:24. Foreign beneficiaries.
Profit sharing plans. Nov 12:747. Dec 12:800.
Research credit. Feb 12:86, Apr 12:216, Qualified domestic relations orders Form 706. Dec 12:783.
May 12:292, Aug 12:498, (QDROs). Jan 12:24, Nov 12:749. Formula clauses. Sep 12:602.
Nov 12:723. Qualified plans. Mar 12:152. Gifts, present interest in. Nov 12:726.
Qualifying longevity annuity contracts. Gift tax. Apr 12:219, Sep 12:600,
Residential energy-efficient property Nov 12:747. Oct 12:690, Nov 12:725.
Retirement plans. Jan 12:24. Graduated retained interests. Jan 12:7,
credit. Mar 12:175.
Sustainability. Aug 12:497. Rollovers. Nov 12:750. Aug 12:530, Oct 12:693.
Tax withheid on wages. Mar 12:175. Sec. 83 election, substantial risk of Graduated grantor-retained annuity
Veterans’ work opportunity credits. forfeiture. Nov 12:754. trusts. Aug 12:530.
Apr 12:207.
Success-based fees. Jan 12:19. Graegin loans. Jan 12:67.
“Top hat” plans. Jan 12:24. Grantor-retained interests. Jan 12:7.
DEPRECIATION Transit fare smart cards. Aug 12:491. Generation-skipping tax. Apr 12:240.
Listed transactions. Jan 12:7.
Artwork. Aug 12:501. EMPLOYMENT TAXES Transfers in 2010. Apr 12:240.
Automobile depreciation limits. Inflation adjustments. Sep 12:607.
May 12:284. Family member exceptions. Jan 12:6. Information reporting.
Cost segregation. Aug 12:505. Inflation adjustments. Mar 12:184. Dec 12:800.
Purchase-price allocations. Aug 12:505. Payroll tax cut extension. May 12:285. Investment advisory fees. Sep 12:604.
Rental real property. Oct 12:648. Religious exceptions. Jan 12:6. Knight decision. May 12:294,
Sec. 530. Jun 12:380. Sep 12:604.
Supplemental unemployment Marital deduction clause. Oct 12:650.
Emptovet Benefits & PENSIONS
compensation benefits. Nov 12:774. Nonresident aliens. Dec 12:801.
Annuities. Mar 12:153. Tips. Sep 12:567. Notice of right of withdrawal.
Bankruptcy, retirement plan assets. Treatment of disregarded entities. Feb 12:92.
jan 12:24. Jan 12:5. Ordering rules. Jun 12:361.
Community property. Jan 12:24. Trust Fund Recovery Penalty. Portability election. May 12:284,
Deferred compensation. Jan 12:24. Oct 12:698. Sep 12:568, Oct 12:688,
Eligible exempt entity plans. Jan 12:24. Voluntary classification settlement Dec 12:783.
Employee plan qualification. Jan 12:9. program. Feb 12:90, Mar 12:184. Sec. 2036 regulations. Aug 12:530.
Employee stock ownership plans. Worker classification. Mar 12:184, Skip trusts. Apr 12:240.
May 12:346. Jun 12:380. Substitution power over life insurance
Employer-sponsored group health plans. policy. Oct 12:694.
Dec 12:830. Estates, Trusts & Girts Transfers to trusts. Sep 12:600.
ERISA. Nov 12:747. Trusts, deduction for administrative
Exempt organization plans. Jan 12:24. Annual gift tax exclusion. Nov 12:725. costs. May 12:294.
Flexible spending arrangements. Appraisals. Apr 12:217. Trusts, generation-skipping transfer tax.
Aug 12:490, Dec 12:833. Charitable deductions. Sep 12:602. Sep 12:600.
401(k) plans. Nov 12:746. Claims against estate. Apr 12:274, Valuation, estate. Apr 12:219,
Governmental plans. Nov 12:750. Oct 12:694. Oct 12:689.
Health plan cost reporting. Mar 12:149. CLAT annuity payments. Sep 12:606. Valuation of claims. Apr 12:274.
Health plan premium tax credit. Clawback of gift tax exemption. Withholding. Dec 12:800.
Dec 12:834. Dec 12:847.
Highly compensated employees. Crummey powers. Feb 12:92. Excise TAXES
Mar 12:153. Estate administrative expenses.
IRS, determination letter program. Jan 12:66, May 12:294. Medical device excise tax. Jul 12:431.
Nov 12:748. Estate planning for non-U.S. citizens. Treatment of disregarded entities.
Medical loss ratio rebates. Apr 12:219. Jan 12:5.
Dec 12:832. Estate tax. Apr 12:217, Oct 12:650.
Nonqualified plans. Mar 12:154. Reform. Sep 12:600.
Exempt ORGANIZATIONS
Patient Protection and Affordable Care Family limited partnerships.
Act. Dec 12:830. Oct 12:688. Disclosure of tax-exemption
Performance-based compensation. FATCA. Dec 12:800. determinations. May 12:285.
Nov 12:755. Fiduciary fees. Sep 12:605. Online search tool. May 12:284.
864 THE TAX ADVISER DECEMBER 2012
Political organizations. Apr 12:260. Sec. 199. May 12:295. IC-DISCs. Aug 12:509, Oct 12:651,
Reporting requirements. Apr 12:260. Standard mileage rates. Feb 12:72, 682.
Sec. 527 organizations. Apr 12:260. Mar 12:177. Immigration and Customs Enforcement.
Success-based fees. Jan 12:19, Jul 12:438.
Expenses & DEDUCTIONS Dec 12:788. India, R&D incentives. Aug 12:501.
Tangible property costs. Mar 12:150. Information reporting. Jan 12:55,
Acquisition indebtedness. May 12:300. Telecommunications services. Apr 12:263, Jul 12:438.
Bad debt. Nov 12:727. Jan 12:10. Interest on deposits. Jul 12:426.
Bonus accruals. Jan 12:5, Apr 12:224. Theft loss deductions. Apr 12:262. Liens and levies. Jul 12:442.
Business deductions. Trade or business expenses. Mark-to-market rules. Oct 12:659.
Dec 12:789. Dec 12:814. Nonresident aliens. Nov 12:738.
Capital expenditure. May 12:297. Wages paid. Mar 12:177. Offshore voluntary disclosure initiatives.
Capitalization. Sep 12:573. Mar 12:149, May 12:330, Sep
Capitalization of acquisition costs. FOREIGN INCOME & TAXPAYERS 12:567.
Dec 12:788. Partnerships. Jul 12:434.
Capital loss. Nov 12:727. Canada, R&D incentives. Aug 12:500. Passive foreign investment company.
Caregiver expenses. Mar 12:180. CFC upfront payments. Jul 12:425. Jul 12:433, Aug 12:510, Oct 12:658.
Controlled substances. Mar 12:180. China, R&D incentives. Aug 12:500. Qualified electing fund. Oct 12:658.
Cost-segregation studies. Sep 12:574. Consolidated group. Apr 12:225. Resident alien capital gains. Aug 12:510.
Domestic production activities Controlled foreign corporations. Mar Sandwich structure. Mar 12:155.
deduction. Jan 12:10, May 12:295. 12:155, Jul 12:439, Oct 12:653. Specified foreign financial assets.
Education expenses. Jul 12:454. Corporate reorganization. Apr 12:225. Jan 12:55.
Equitable ownership and mortgage Dual consolidated losses. Feb 12:93. Subpart F. Jul 12:439.
interest deductions. Jan 12:54. Estate taxes. Nov 12:738. Tax treaties. Nov 12:739.
Executive compensation. Jun 12:364. Expatriated entities. Aug 12:491. U.K., R&D incentives. Aug 12:500.
Exercising stock options. Feb 12:142. Foreign Account Tax Compliance Act U.K. taxation of U.S. LLCs. Oct 12:684.
Golden parachutes. Jun 12:364. (FATCA). Apr 12:263, May 12:331, U.K. unit trusts. Aug 12:510.
Idle assets. Mar 12:178. Jun 12:400, Sep 12:580, U.S. residents. Nov 12:738.
LEED certification costs. Sep 12:573. Dec 12:800. Voluntary disclosure programs.
Local lodging. Jul 12:426. Model intergovernmental agreement. Mar 12:149, May 12:330,
MBA expenses. Jul 12:454. Nov 12:728. Sep 12:567.
Meals and entertainment. FBAR. Jan 12:55, May 12:330. Withholding. Jun 12:400.
Dec 12:789. Foreign asset reporting rules. Sep
Medical marijuana. Mar 12:180. 12:578. Gains & Losses
Medicare premiums. Sep 12:566. Foreign base company sales income.
Mortgage interest deduction. Jan 12:54, Oct 12:653. Allocation of basis. Mar 12:182.
May 12:300. Foreign earnings repatriation. Bad debts. Sep 12:581.
Mortgage loan points. Nov 12:771. Mar 12:156. Cancellation of debt. Jun 12:390.
Ordinary loss. Nov 12:727. Foreign estate and trust beneficiaries. Claim of right doctrine. Oct 12:659.
Per diem rates. Dec 12:782. Dec 12:800. Cost basis. Apr 12:265.
Ponzi schemes. Apr 12:262, Foreign financial assets. Jan 12:55, Debt modificationJ.u n 12:390.
Oct 12:659. Feb 12:73, Apr 12:264. Debtor-to-creditor transfers.
Pooled bonus arrangements. Foreign financial institution Jul 12:446.
Apr 12:224. withholding. Apr 12:209. Derivatives contracts. Mar 12:182.
Principal residence. Jan 12:55. Foreign Investment in Real Property Tax Financial blocker corporations.
Purchasing distressed obligations. Act. Jul 12:433. Sep 12:581.
Sep 12:608. Foreign partnerships. Feb 12:118. Hobby losses. Mar 12:180.
Qualified residence interest. Foreign personal holding company Information reporting. Apr 12:265.
May 12:354. incomeJ.u l 12:439. Installment obligationsJ.u l 12:452.
Real estate taxes. Nov 12:770. Foreign R&D incentives. Aug 12:500. Like-kind exchanges. Mar 12:182,
Repairs. Mar 12:150, 182, May 12:297, Foreign tax credits. May 12:301. Dec 12:819.
Sep 12:575. Foreign tax credit splitter arrangements. LLC members. Feb 12:74.
Residence acquisition costs. Apr 12:208, Sep 12:576. Loss limitations. Mar 12:180.
Nov 12:770. Foreign taxation. Apr 12:225. Passive activity losses. Feb 12:74,
Sec. 179. Mar 12:178. Homeland Security. Jul 12:428. Mar 12:180.
THE TAX ADVISER | DECEMBER 2012 865
Subjectindex
Gains & Losses, cont’d Estimated payments. Apr i12:250. LLCs & LLPs
Filing status. Dec 12:787.
Ponzi losses. Apr 12:262, Foster care payments. Mar 12:177. Limited partnership status. Apr 12:227.
Oct 12:659. Head-of-household filing status. Material participation rules. Apr 12:227.
Rental real estate. Mar 12:180. Mar 12:174. Passive losses. Apr 12:227.
State tax credit sale. Mar 12:182. Hobby losses. Dec 12:814. Self-employment income. Mar 12:183.
Theft loss. Mar 12:177. Innocent spouse relief. Mar 12:148, 184, Single-member LLCs. Dec 12:796.
Timing of losses. Oct 12:660. Dec 12:820. Startup costs. Dec 12:796.
Wash-sale rules. Mar 12:194. Interest. Dec 12:813. U.K. taxation of U.S. LLCs. Oct 12:684.
Worthless securities. ep 12:585. Like-kind exchanges. Dec 12:819.
Medical expenses. Nov 12:735, PARTNERS & PARTNERSHIPS
Gross INCOME Dec 12:816.
Medicare premiums. Nov 12:735. At-risk rules. Mar 12:160.
Cancellation of debt income. Medicare tax on investment income. Cancellation of debt income. Jan 12:6
Mar 12:176, Jun 12:390, Aug 12:514. Capital interest. Mar 12:198.
Dec 12:786. Mortgage interest. Mar 12:176. Debt-for-equity transfers. May 12:302.
Capital gain. Dec 12:792. Mortgage loan points. Nov 12:771. Debt interest. Mar 12:199.
Discharge of indebtedness. Moving expenses. Dec 12:818. Discharge of indebtedness income.
Dec 12:790. Passive activity rules. May 12:327, Jan 12:6, May 12:302.
Employee expense reimbursement Dec 12:818. Disguised sales. Feb 12:120.
arrangements. Nov 12:718. Protective refund claims. Economic substance doctrine.
Energy property grants. Jan 12:12. Dec 12:793. Feb 12:118.
Form 1099-C. Dec 12:797. Qualified dividends. Aug 12:514. Electronic K-1s. Apr 12:206.
Frequent flyer miles. Aug 12:511. Qualified scholarships. Mar 12:176. Equity interest. Mar 12:199.
Interest subsidies. Mar 12:176. Real estate taxes. Nov 12:770. Family investment partnerships.
Investment income. Reduced capital gains rates. Mar 12:157.
Dec 12:792. Mar 12:174. Foreign partnerships. Feb 12:118.
Ordinary income. Dec 12:792. Registered domestic partners. Limited partners. Apr 12:227,
Promotional benefits Aug 12:511. Apr 12:24 Jun 12:368.
Qualified dividend income. Mar 12:177 Residence acquisition costs. Loss limitations. Feb 12:121.
Real property. Dec 12:792. Nov 12:770. Medicare premiums. Nov 12:735.
Sec. 83(b) election. sep 12:567, Same-sex couples. Apr 12:244, Multistate reporting. Jun 12:366.
Nov 12:733, 754. Dec 12:793. Multistate withholding. Jun 12:366.
Substantial risk of forfeiture. Self-employment tax. Apr 12:248. Partners’ basis. Feb. 12:114,
Nov 12:733, 754. Sole proprietors. Nov 12:735. Mar 12:160.
Trade or business. Trade or business expenses. Partnership distributions. Feb 12:121.
Dec 12:791. Dec 12:814. Partnership interests. May 12:302.
Vacation home rentals. May 12:326. 0 © S corporation shareholders. Passive activity rules. Jun 12:368.
Nov 12:735. Sec. 754 election. Feb 12:96.
INDIVIDUALS Underpayment of estimated tax. Self-employment. Feb. 12:117.
Dec 12:820. Statute of limitation. Feb 12:115.
Alimony. Mar 12:176, Vacation home rentals. May 12:3~2~ = ) > Technical terminations. Oct 12:663.
Dec 12:818. TEFRA proceedings. Feb 12:114.
Capital expenditures. Dec 12:818. INTEREST INCOME & EXPENSE
Capital gains. Aug 12:512.
PERSONAL FINANCIAL PLANNING
Charitable contribution. Dec 12:816. Convertible debt. Sep 12:589.
Citizenship of dependents. Nov 12:734 Disqualified debt rules. Sep 12:589. Business succession planning.
COD income. Dec 12:813. Dec 12:797.
Community property. Apr 12:244. Capital gains. Feb 12:124.
LEGISLATION
Deductions. Nov 12:735. Capital loss limitation. Feb 12:123.
Dependency exemption. Nov 12:734. Middle Class Tax Relief and Job Clawback of gift tax exemption.
DOMA. Dec 12:793. Creation Act. May 12:285. Dec 12:847
Earned income credit. Dec 12:812. Three Percent Withholding Financial planning from tax return.
Employer-provided educational benefits. Repeal and Job Creation Act. Sep 12:625.
Aug 12:514. Feb 12:73. Investment. Jun 12:406.
866 THE TAX ADVISER | DECEMBER 2012 >
IRAs. Feb 12:123. Identity theft. Oct 12:696, Examination process. Jan 12:56.
Irrevocable life insurance trusts. Dec 12:842. Knowledge management strategy.
Dec 12:825. Millennial generation. Mar 12:192. Oct 12:668.
Life insurance. Dec 12:824. Privacy. Dec 12:842. Mailbox rule. Jun 12:360.
Medical expense deduction. Dec 12:847. Professional development. Mar 12:193. Nonresident alien payees. Jun 12:369.
Net investment income tax. Recruiting. Mar 12:193. Offer in compromise. Jul 12:474,
Dec 12:846. Retention. Mar 12:193. Aug 12:491.
Pension rescue. Dec 12:824. Tax preparation software. Aug 12:524. Option reporting. Jul 12:424.
Qualified dividends. Dec 12:846. Work/life balance. Sep 12:622. Penalty relief for the unemployed.
Retirement. Jun 12:406. May 12:283.
Roth IRAs. Feb 12:123. Practitioner regulation. Apr 12:208.
Procepure & ADMINISTRATION
Savings bonds. Dec 12:847. Preparer compliance letters.
Surviving spouses. Mar 12:188. Accuracy-related penalty. May 12:304. Jan 12:5.
Tax-exempt investments. Circular 230. Jan 12:42, Feb 12:130, Preparer office visits. Jan 12:5.
Dec 12:847. Apr 12:258. Preparer tax identification number.
Wash-sale rules. Feb 12:124. Collections. Jul 12:425. Jan 12:42.
Correspondence audits. Jun 12:361. Fees. Aug 12:490.
Practice & PROCEDURES Debt instrument reporting. Jul 12:424. Requirements. Apr 12:208.
Early referral program. Apr 12:229. Priority phone service. Jun 12:361.
Check 21 Act. Jul 12:470. Earned income tax credit (EITC) due Registered tax return preparers.
Circular 230. May 12:340, Nov 12:762. diligence. Jan 12:34, Mar 12:151. Jan 12:42, Apr 12:258.
Compliance assurance process. EIN requirements. May 12:285. Retroactive relief. Nov 12:775.
Jan 12:57. Electronic K-1s. Apr 12:206. Statistical sampling. Oct 12:702.
Credit elect. Jul 12:468. Estimated tax payments. Mar 12:185. Statute of limitation, assessment of tax.
Due diligence. May 12:340. Fast track mediation. Apr 12:230. Apr 12:228.
Economic substance doctrine. Fast track settlement. Apr 12:230. Substantial understatement penalty.
May 12:319. Filing false returns. May-12:355. Nov 12:719.
EITC due diligence. Jan 12:34, Fingerprinting requirement. Jan 12:4. Tax evasion. May 12:355.
May 12:340. Fraudulent returns. Nov 12:719. Tax return information disclosure.
Errors and omissions. Aug 12:544. Fresh start program. May 12:283. Mar 12:199.
Examinations. Jan 12:56. Frozen refundable credits. Nov 12:719. Tax return refund fraud. Nov 12:719,
Filing. Nov 12:736. Global High Wealth Industry Group. Dec 12:783.
Filing requirements, COD income. Jul 12:466. Taxpayer Advocate Service cases.
Dec 12:797. Government contractor withholding. Nov 12:720.
Form 1099-C. Dec 12:792. Feb 12:73. Tiered issue process. Oct 12:668.
Identity theft. Oct 12:696, Dec 12:842. Health care individual mandate. Treasury regulations, deference to.
Interest netting. Jan 12:67. Aug 12:493.
ITINs. Sep 12:568, Oct 12:697. High-wealth audits. Jul 12:466. [reasury regulations, retroactivity of.
Overpayment applied to estimated tax. HSA inflation adjustments. Jul 12:424. Apr 12:228.
Jul 12:468. Identity theft. Oct 12:696, Nov 12:719, Uncertain tax position disclosure.
Practitioner standards. Aug 12:544. Dec 12:784, 842. Oct 12:700.
Quality examination process. Jan 12:57. Installment agreements. Jul 12:474. Valuation misstatement penalties.
Statements on Standards for Tax International practice networks. Mar 12:163.
Services. May 12:318, 340, Oct 12:668. Whistleblower claims. Dec. 12:856.
Nov 12:762. IRS, alternative dispute resolution. Withholding. Jun 12:369.
Substantiation. Jul 12:470. Apr 12:229. Worker misclassification. Jan 12:13,
Substitute check. Jul 12:470. IRS Office of Professional Responsibility. Jan 12:50.
Substitute for return. Nov 12:728. Apr 12:258. Wrongful levy. Jul 12:472.
Tax practice quality control. IRS Return Preparer Office. Apr 12:258.
Nov 12:762. Issue practice groups. Oct 12:668. REA Estate
ITIN applications. Sep 12:568,
PRACTICE MANAGEMENT Oct 12:697. Interest rate swaps. Jan 12:15.
Labor Department data sharing. Personal use of rental property.
CPA firms, startup. May 12:408. Jan 12:13. May 12:326.
Cyber security. Dec 12:842. LB&I DivisionJ.an 12:56. REIT cash items. Sep 12:590.
THE TAX ADVISER | DECEMBER 2012 867
Subjectindex
Real Estate, cont'd Audit procedures. Jul 12:458. Asset acquisition agreements.
Click-through nexus. Apr 12:253, May 12:305S.
REITs. Jan 12:14. Jun 12:419. Average-cost-basis method.
Rents from real property. Jan 12:14. Illinois. Jul 12:425. Mar 12:182.
Cloud services. Sep 12:593. Commodity dealers. Jan 12:18.
Commerce Clause. Apr 12:276. Corporate reorganizations.
§ CORPORATIONS
Cost of performance. Nov 12:756. Nov 12:719.
Asset acquisitions. Apr 12:231. Credits for tax paid. Sep 12:616. Cost-basis method. Mar 12:182.
Basis. sep 12:569, Oct 12:679. “Deal of the day” instruments. Cost segregation. May 12:305.
Built-in gains tax. Mar 12:166, Feb 12:100. Credit card fees. Feb 12:102.
Oct 12:680. Discount vouchers. Feb 12:100. Customer loyalty programs. Jun 12:370,
Change in capital structure. Ethics. Apr 12:232. Aug 12:518.
Oct 12:678 Green energy incentives. Aug 12:497. Depreciation. May 12:305,
Controlled corporations. Oct 12:679. Internet, sales tax on purchases. Jul 12:444.
Earnings and profits. Oct 12:678. Apr 12:252. Doubtful accounts. Jan 12:16.
Eligible shareholders. Oct 12:677 Market-based sourcing. Economic performance. Jun 12:375.
Fringe benefits. Dec 12:850. Nov 12:737, 756. Energy contracts. Jan 12:18.
IC-DISCs. Oct 12:682. Mobile Workforce State Income Tax FIN 48. May 12:307.
Inadvertent terminations. Oct 12:663. Simplification Act. Dec 12:838. Mark-to-market rules. Jan 12:18.
Information reporting. Oct 12:678. Model Mobile Workforce Statute. Nonaccrual-experience book safe-
Lite insurance transactions. Dec 12:839. harbor method. Jun 12:372.
Aug 12:516. Multistate Tax Compact. Nov 12:736. Notional principal contracts.
Losses. Oct 12:679. New York Metropolitan Transportation Jan 12:21.
One class of stock. Oct 12:677 Authority Tax. Dec 12:785. Premium coupons. Aug 12:520.
QSubs. Apr 12:231, Aug 12:553. Nexus. Apr 12:253, 275, Jun 12:419, Purchase price allocations.
Redemptions. Oct 12:664. Jul 12:425. May 12:30S.
Reorganizations. Oct 12:680. Online retailers, sales tax. Apr 12:252. Recurring-item exception. Feb 12:72,
Second class of stock sep 12:610, Physical presence requirement. Jun 12:375.
Oct 12:664. Apr 12:276, Jun 12:419. Retail inventory method. Feb 12:101,
S election. Apr 12:268. Ouill. jun 12:419. Apr 12:234.
Self-employment tax. Oct 12:679. Remotely accessed software. Rewards programs. Aug 12:520.
Sec. 132 fringe benefits. Dec 12:850. Sep 12:593. Sec. 168(i)(7) transactions. Jul 12:444.
Sec. 351 transfer. Apr 12:231. R&D investment. Feb 12:98. Sec. 263A costs. Nov 12:720.
Shareholder basis. Sep 12:569, Sales and use tax. Apr 12:252, 275, Sec. 1256. Jan 12:21.
Oct 12:679. Jul 12:458. Success-based fees. Jan 12:19.
Shareholder loans. Sep 12:569. Special apportionment formulas.
Tax shelter. Sep 12:610 Oct 12:665. Tax EDUCATION
2% S corporation shareholders. State personal income taxes,
Nov 12:735. nonresidents. Dec 12:838. Active learning. Aug 12:548.
Wages. Oct 12:679. Successor tax liability. Sep 12:596. Circular 230. Feb 12:133.
Tax incentives. Feb 12:98. International tax law. May 12:342.
SPECIAL INDUSTRIES [rust taxation. Sep 12:616. Learning, reflection exercises in.
UDITPA. Nov 12:736. Nov 12:766.
Captive insurance companies. Use tax. Apr 12:232. Teaching corporate reorganization
Sep 12:590. Withholding, state income tax. principles. Aug 12:548.
Construction industry. Nov 12:723.> Dec 12:838.
Crop insurance proceeds. Dec 12:798.
Farming. Dec 12:791 Tax ACCOUNTING
State & Locat TAxes Accounting method change. Jan 12:16,
May 12:282, 306, Nov 12:719
Allocation and apportionment. Accrual method. Jan 12:16.
Oct 12:665., Nov 12:737, 756. All-events test. Jun 12:375.
Amazon laws. Apr 12:253, Allocation of Sec. 263A costs.
Jun 12:419. Nov 12:720.
868 THE TAX ADVISER |