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Authorindex TWELVE MONTHS ENDING DECEMBER 2013 ~ t Deductic THE TAX ADVISER Authorindex TWELVE MONTHS ENDING DECEMBER 2013 ~ t Deductic THE TAX ADVISER GREGORY, MICHAEI McNAMARA, LAWRENCE H., JR. ® IRS Oversight of CPAs Who © Reporting Trust and Estate Provide Valuation Services Distributtoi Foorneisg n N 13:762 Beneficiaries: Part Il. jan 13:42. GYESZLY, SUSAN MARINO, RENEI © IRS Oversightof CPAs Who Provide Valuation Services. Nov 13:762. MATHERS, ROBERT A © Taxpayer Representation in the Shadow of Preparer Discipline. Nov 13:778 ARL, EDWARD MATTSON, ANDY ® FATCA Withholdingo n Paym HESSE, CHRISTOPHER \ to NonfinaFnorecigin aEnlti ti e ( \ Broad New Requirement [he New Choco Oct 13:710 KARLINSKY, STEWAR MICHNAY, RUTH ANN ® CurrentD ® Expanded Due-Diligenc« Period. Dec S Corporations c Requirementsfo r 2012 Retur HIBSCHWFEIL] R, ARLENI KEEBLER, ROBERI Apr 13:262 © Chapter 13:1 x ( ® New Brack MOISE, ROBERT M May 13:302 Income Tay ® The Collection Appeal Proce« HILL, JAMES M Planning 13 Collection Due Process KELLEY, CLAUDIA I Programs. Jul 13:480 © Tax Issues for h MOORE, DANIEL 1 ® Developmentsi n Individual Taxatior HORN, JONATHAN Dec 13:814 Mar 169 KIRKELL, BRIAN ® Individual Tax Report ° ternative Apoortionn MORROW, MICHAEL! Is Not the O | ® Rev. Proc. 2013-13: A New Option KOSSMAN, SETH he Home Off'ce Deduction © CPAs and Ps Aug 13:522 ( MORROW, SUSANNI KOWALCZYK, TAMARA ® Developments in Individual Taxation. ® TaxI ssufeors I nc Mar 13:169 Int ® Individual Tax Report. Sep 13:596 Dec 13:814 MULLER, CHAD LEHMKUHLA,M Y ® How to Identify a Potential ® Optionsf or C Criminal Tax Matter Requiring Wo in Attorney. Jun 13:402 Ju 13:478 MURPHY, DOUGLAS LEIBOWICZ, BARRY ® Recently Issued Sec. 108(e)(8 ® (Cross-Border T t Regulations: Liquidation Value Safe LUH, TRO Harbor. Apr 13:242. ° Recently Issued NELLEN, ANNETTI Regulations: | ® Developments in Individual Taxation Harbor. Apr 13:242 Mar 13:169 RNEY, SUSAN McGAHAN, SARAH ® Individual Tax Report. Sep 13:596. Mah ® Use Tax Reporting ® Technology for Tax Compliance Tax itegic Busi Back in Business? Aug 13:550. Decision-Making. May McGOWAN, JOHN R NEWMAN, TERLE. KAISER, KEVIN W ® Recently Issued Sec. 108(e)(8 ® Developmentsi n Individual Taxation. e Farni wes and P>r ofits Computation Regulations: Liquidation Value Safe Mar 13:169. Case Study. Oct 13:682 Harbor. Apr 13:242 ® Individual Tax Report. Sep 13:596. THE TAX ADVISER 863 Author|ndex Campus to Clients NELLI NNETTI 864 THE TAX ADVISER | Case Study ' ais ee a me How to Identify a Potential Criminal ELLENTUCK, ALBERT B. (Editor ried Couy ind the DOMA lax Matter Requiring an Attorney f } Jun 13:402 imping into the uc You State & Local Taxes here Yet? Dec 13:842 YESNOWITZ, JAMIE (Editor obile InformationS « * ns. Sep 13:636 ng Outside the Tax Practice Responsibilities PURCELL, THOMAS J., III (Editor DC Currents GOLDSTEIN, BENSON S$ Tax Clinic ALMERAS, J& Tax Trends BEAVERS, JAMES News Notes NEVI \LISTAIR N KOPPEL. MICHAI * / ROWE, DANIEI e* \ ’ Q4 + 7 Tax Practice & Procedures ? ati Personal Financial Planning CHAMBERS, VALRIE (Editor . Write for The Tax Adviser! SARENSKI, THECDORE J. (Edit n 13:5 full-length articles d Methods ely preces that t nappenings i Please contact to reserve a topK Tax Practice Management 2mail items for consideratior HOLUB, STEVEN F. (Editor Alistair M. Nevius, 919-402 nancia ind PARKER, KENNETH M. (EDITOR 4052; [email protected] ning: What Does It Mean for ® Firing Clients Can Be Good for (Articles are subject to peer You? Jun 13:406 Business. Mar 13:184 review after submission.) THE TAX ADVISER ee, oiH )E Meead s PLOoye. eR N Subjectindex TWELVE MONTHS ENDING DECEMBER 2013 ACCOUNTING MetHops & Periops Intercompat Sec. 355 transactions. Jun 13:356. Jul 13:428 Sec. 367(b) notice. Jul 13:431 See “Tax Accounting Separat returt] l Sec. 382. Feb 13:83. Short vear returt Stock sales. sep 13:647 BANKRUPTCY & INSOLVENCY Success-based fees Jun 13:356 CORPORATIONS & SHAREHOLDERS I 1X credit recapture. May 13:334 Debt vs. equity. Sep 13:621 lax-free reorganizations. Jul 13:431. Employment taxes. Apr 13:238 roreign corporations. [ratno cosntrfolleed r corporation. Income tax discharge, Chapter Apr 13:209. May 13:305. lranster to foreign corporations Stock options. Sep 13:62 pital contriDd| u sep 13:5 [rust fund recovery C corporations. Oct 13:682 Apr | 3:2 38 Corporate equity reduction Crepits AGAINST TAX transactions. Jan 13:8 CHARITABLE CONTRIBUTIONS Covenants n » compeFetb e13.:81 . \doption credit. Sep 13:596. Devbs. tequi ty. Feb 13 Alternative fuel credits. Jan 13:1 And ATNOL deduction. Sep 13:5 Deemed isset transfers. Sep | 3:574 Black liquor fuel credit. Jan 13:10 As business ¢ xpenses. M uwil3 171 Earnings and profits. Oct 13:682 Child tax credit. Mar 13:169 Contemporaneous written Gain recognition igreements Credit in lieu of bonus depreciation. icknowledgment Sep 13:600. Jul 13:430 Jul 13:433. Corporation sole asr eligious General Utilities doctrine. Jul 13:425 Credit recapture. May 13:334. organization. Jan 13:67 Goodwill. Feb 13:81. Excise tax credits. Jan 13:10 Facade easements. Mar 13:154 Investment tax credit. May 13:334 Health insurance premium credit Limitations. Feb 13:193. Net operating losses. Jan 13:8, Jul 13:426, Dec 15:804. Ott spec food. Mar 13:144. Feb 13:83 Investment tax credit. May 13:334. Qualified conservation contributions. No-rule areas. Jun 13:356. Qualified research expenses. Mar 13:155. Other property—boot. Apr 13:209. Oct 13:667. Outbound reorganizations. Sep 13:57 Research and development tax credit. CONSOLIDATED RETURNS Qualified stock dispositions. Feb 13:84, Oct 13:666. Sep 13:574 Acquisition-related costs. Aug 13:500. Qualified stock purchase. Feb 13:79. DEPRECIATION End-of-the-day rule . May 13:281, Schedule M-3. Aug 13:498. Aug 13:501. filing rules. Jul 13:424. Capital improvements. Jan 13:24. Next-day rule. May 13:281, Sec. 336(e) elections. Jul 13:425. Credit in lieu of bonus depreciation. Aug 13:501. Sec. 338 election. Feb 13:79. Jul 13:433. THE TAX ADVISER Subject!ndex Excist TAXES BENE! rs & PENSIONS Mar st. Mar is a business. Oct 13 £ expenses Mar | } 171 rtainment K pense 74() terest. Mar 13:19 xpenses. Mar 13:17( uil sales. Jun 13:358 ites. Dec l 3:802 868 THE TAX ADVISER | Like-kind exchanges. Jan 13:15, Jun 13:363. Net investment income tax. Feb 13:73, Apr 13:257, 260, Se pl 3:570. Passive activity grouping. Feb 13:106. Principal residence. Sep 13:597, Oct 13 20 Quali,f ied j small , business stock Jan 13:62. Oct 13:669 Small business stock. May 13:294. Startups. Oct 13:669 echnology companies. Oct 13:669 Gross INCOME ymens K WOY Assumpotf iliaobilnit y. Jur , , Cancellation of debt income Estates Aug | Gift cards. Nov 13:746 Hedge tunds Jun 13:366 rice of debt instrument estment income tax 13:73, Apr 13:257. lun | 3 368. Aug | 3 § 34 iginal issue discount. Jan 13 LS, 13:747 ictivity rules. Aug 13:536 ot limitation, assessment and | Dec 13:809 FIRPTA. Mar 1 Substantial omission. Dec 13:809 Fi Account Trade or business. Aug 13:536. INDIVIDUALS s recaphttt \ctual-expense method. Aug 13:522 438 Adoption credit. Sep 13:596 mmc orporations May 13 28 Alimony. Mar 13:173, Sep 13:60 ign financial accounts. Jan 13:6, Gains & Le Cancellatoifo dneb t income manana Mar 13:1S7ep0 13,:5 9 Apr 13:205, Oct 13:668, 71( ) Dec 13:808 Capital gains. Mar 13:17 apital expenditures. Mar 13: rel en grantor trusts. Oct 13: > Hedging transaction. Jan 13 apital gains. Mar 13:176 re ign loss rec ipture. Jul 13:4 rs. Legging-out. Jan 13:14 apital loss limitation. Sep 13:603. THE TAX ADVISER Subject|index g services. Mar 13 ncome tax. Dec 13:846 tation. Dec 13:846 xemption phaseout R46 ontractor refund claims. Sep 13:643 versions. Dec 13:848 870 THE TAX ADVISER |