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Nos. 60-101 April 1 -- May 29, 2009 A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z
EARNED INCOME TAX CREDIT (EITC)
Advanced EITC payments
IRS updates tables for 2009, 87:G5 (5/8/09); notice, 87:TaxCore (5/8/09)
Obama budget plan would eliminate program, 87:GG1 (5/8/09); Treasury Sec'y Geithner responds to House appropriator Serrano (D-NY), 97:G5 (5/22/09) Qualifying taxpayers, IRS posts updates for 2009 tax forms, 75:G1 (4/22/09)
2008 rebates, IRS made significant efforts to ensure taxpayers received payments, TIGTA report, 82:G4 (5/1/09)
2009 package
See also COLLEGES AND UNIVERSITIES
Private school scholarships, court erred in dismissing Establishment Clause challenge to Ariz. tax credit (9th Cir.), 75:K1 (4/22/09); decision text, 75:TaxCore (4/22/09) School construction projects
See BONDS, TAXABLE
See UTILITIES
Ed. Note: This heading covers electronic sales of goods and services and their regulation. All other references to the Web or the Internet are found at INTERNET.
Amazon, other retailers required to collect N.Y. sales tax, after ruling other states consider similar legislation, BNA Analysis & Perspective, 80:J1 (4/29/09); Cal. Assemblywoman still looking to enact legislation this year, 82:H1 (5/1/09); N.Y. tax dep't memo clarifies expanded application of Internet sales tax rules, 89:H2 (5/12/09) AOL tax refund lawsuit, dismissal upheld as company failed to pay all taxes, penalties, and interest prior to filing suit (Wash. Ct. App.), 67:K1 (4/10/09); decision text, 67:TaxCore (4/10/09) Cigarette sales Credit card transactions, clarification of reporting requirements for servicers and third-party processors urged, 76:G1 (4/23/09); comment letters on Notice 2009-19, 76:TaxCore (4/23/09) Gambling winnings, withholding
Ind. sales tax assessments, 6 online firms appeal (Ind. T.C.), 84:K3 (5/5/09)
Priceline.com motion to dismiss class action denied (M.D. Tenn.), 66:K1 (4/9/09); decision text, 66:TaxCore (4/9/09) San Francisco tax assessments challenged (Cal. Super. Ct.), 92:K2 (5/15/09); Hotwire complaint, 92:TaxCore (5/15/09); Expedia complaint, 92:TaxCore (5/15/09); San Francisco says firms must pay tax before filing complaint, 95:K1 (5/20/09) Retailer audit guide posted on IRS Website, 91:G6 (5/14/09); text, 91:TaxCore (5/14/09) Retailer capitalization, IRS invites comment on rule changes needed, consideration of Internet and fax sales, 68:G1 (4/13/09); IRS Notice, 68:TaxCore (4/13/09) Sales tax revenue loss $52B over 6 years, Tenn. professor says estimate conservative, 69:H1 (4/14/09) Sales tax simplification
Certified service providers, SSUTA panel announces new round of selection, 71:H2 (4/16/09)
Compliance of members reviewed at governing board meeting, 67:H1 (4/10/09); Business Advisory Council concerned over board action, urges strict standards, 91:H3 (5/14/09) Congressional authorization, stakeholders help draft federal bills for reintroduction, 75:G3 (4/22/09); lobbying, SSUTA panel makes preparations, 83:G4 (5/4/09) Delivery charges, SSUTA panel recommends amendment to governing board, 60:H2 (4/1/09); board adopts new definition, 91:H2 (5/14/09) Direct mail, SSUTA panel recommends adoption of 2 items at governing board's May meeting, 82:H4 (5/1/09); SSUTA panel forwards rules without comment, 87:H1 (5/8/09); governing board makes breakthrough on issues, 91:H2 (5/14/09) Disaster readiness, SSUTA panel considers definitions for sales tax holiday, 85:H2 (5/6/09) Food and food products, SSUTA panel to consider vitamin firm's request for definition, 97:H1 (5/22/09) Matrix on taxability, industry specific comments sought, 68:H2 (4/13/09); development stalled by entity, use exemptions, 92:H2 (5/15/09) Neb. enacts changes to conform to SSUTA, 84:H2 (5/5/09) Replacement taxes, SSUTA panel seeks comments on draft interpretive rule, 62:H1 (4/3/09); panel fails to reach consensus, 77:H1 (4/24/09); SSUTA panel forwards rules without comment, 87:H1 (5/8/09); work group hears alternative to proposed replacement tax rule, 87:H2 (5/8/09); board adopts new section to SSUTA, 91:H2 (5/14/09) Sourcing, soft drinks, and candy, SSUTA panel agrees to hear 3 interpretation requests, 77:H2 (4/24/09); comment period opens, 79:H2 (4/28/09) Utah legislature makes conformity, other changes, 63:H1 (4/6/09); sponsor discusses new law, 69:H3 (4/14/09) Wash. House panel weighs 2 approaches for digital goods, 60:H1 (4/1/09); changes enacted for direct mail, other clarifications made, 93:H3 (5/18/09); digital goods bill signed, 95:H1 (5/20/09) W.Va. updates sales tax conformity, 98:H3 (5/26/09) Wis. membership, SSUTA panel recommends to governing board, 67:H1 (4/10/09); board approves Wis. as 23rd member, 91:H2 (5/14/09)
Advisory panel ETAAC plans June 19 public meeting, 101:G5 (5/29/09); IRS notice, 101:TaxCore (5/29/09)
Automated wage reporting program, Social Security Admin. is revamping, 82:G1 (5/1/09) Credit card payments
Fees for paying income taxes with credit or debit card may be deductible, 65:G1 (4/8/09); IRS news release, 65:TaxCore (4/8/09)
RBS WorldPay confirms IRS contract award for 2010 filing season, expects recertification after security breach, 78:G1 (4/27/09) Excise tax payments, TTB outlines EFT procedure, 73:G4 (4/20/09) Extension requests, e-file by Apr. 15, IRS urges, 65:G6 (4/8/09); news release, 65:TaxCore (4/8/09) Free File Program
CERCA panel concerned about Form 8453-OL elimination and IRS customer service to tax services industry, 82:G5 (5/1/09)
Drop in 2008 returns, ETA director says software industry still ahead of IRS, online fillable tax forms not popular, 83:G9 (5/4/09) IRS wins SIIA innovation award, 82:G8 (5/1/09) Russian arrested for stealing U.S. refunds through similar Web sites (S.D. Cal.), 83:K3 (5/4/09); text of indictment, 83:TaxCore (5/4/09) Me. mandate for monthly taxpayers, new law requires leniency in waiving requirement, 80:H2 (4/29/09) Mandates, Obama administration's budget would reduce thresholds for return preparers, corporations, 89:GG1 (5/12/09) Md. enacts mandate for return preparers, 88:H1 (5/11/09) Neb. authorizes e-filing mandate for tax preparers, 84:H2 (5/5/09) Payment options, installment agreements, IRS issues reminder, 67:G6 (4/10/09); news release, 67:TaxCore (4/10/09) Tax software
Conference for developers set, 78:G7 (4/27/09); IRS notice, 78:TaxCore (4/27/09)
More IRS oversight needed, GAO reports, 62:G5 (4/3/09); IRS in discussions with GAO on its role, CERCA panel told, 82:G6 (5/1/09) Wash. to require all monthly taxpayers to e-file and e-pay, 77:H1 (4/24/09)
Health coverage
See HEALTH INSURANCE
Pension plans
See PENSIONS
Transportation benefit limit increased by ARRA, IRS updates publication, 64:G4 (4/7/09)
Hiring credits
See WORK OPPORTUNITY TAX CREDITS; specific states
Corrections, new X forms available, 81:G7 (4/30/09); IRS official says Form 941-X guidance to provide examples, 90:G5 (5/13/09)
Failure to pay
Attorney sued over unpaid taxes (E.D.N.Y.), 87:K1 (5/8/09)
Home care firm ordered to comply with tax duties (D. Mass.), 101:K3 (5/29/09) Limited liability company, IRS may proceed with collection from sole LLC member (T.C.), 60:K2 (4/1/09); decision text, 60:TaxCore (4/1/09) Payroll services firm and co-owners indicted for stealing $1.7M from clients (N.Y. Sup. Ct.), 82:K2 (5/1/09) Penalties proper although taxpayer did not receive assessment notice (T.C.), 86:K3 (5/7/09); decision text, 86:TaxCore (5/7/09) Temporary workers, personnel company ruled liable for taxes after president's guilty plea (T.C.), 84:K3 (5/5/09); decision text, 84:TaxCore (5/5/09) Legal settlements, IRS set to publish TAM on employment, income tax consequences, 91:G4 (5/14/09) Making Work Pay credit
Extension, tentative budget agreement includes language, 79:G4 (4/28/09)
IRS posts Q&As on Web site, 63:G10 (4/6/09) Withholding changes Self-employed, tax on health care premiums Social Security reform
See SOCIAL SECURITY
Uncollected taxes comprise $25B of annual tax gap, IRS official tells APA forum, 97:G6 (5/22/09) Unemployment taxes W-2 Forms, Social Security Admin. is revamping automated wage reporting program, 82:G1 (5/1/09) Withholding
Appliances, IRS posts modified energy-efficiency rules, 92:G6 (5/15/09); IRS notice of changes to manufacturers' credit under §45M, 92:TaxCore (5/15/09)
Biofuels
See CLIMATE CHANGE
See UTILITIES
See MOTOR VEHICLES
See OIL AND GAS
See RENEWABLE ENERGY
Corporate water tax, lawmakers consider to help create water trust fund, 75:G8 (4/22/09)
Fuels, alternative
See CLIMATE CHANGE
Cash balance plan conversion, JPMorgan's projection method did not violate ERISA (S.D.N.Y.), 79:K1 (4/28/09); decision text, 79:TaxCore (4/28/09)
See also GIFT TAX; TRUSTS
Annuities, valuation rules
See INSURANCE
Marital deduction calculation, government denied summary judgment, stock valuation key (D. Neb.), 97:K2 (5/22/09); decision text, 97:TaxCore (5/22/09) Ponzi scheme investments, questions remain on distributions, IRS official tells ABA forum, 92:G4 (5/15/09) Reform, Obama plan to modify tax rules may set up battle with small businesses, 92:GG1 (5/15/09) Relief Will's tax provision not applicable to witness beneficiary (N.Y. Sup. Ct.), 87:K1 (5/8/09); decision text, 87:TaxCore (5/8/09)
Retained corporate profits, OECD advises Estonia to reconsider policy of not taxing undistributed profits, 77:I1 (4/24/09)
See also specific member nations
Accounting
Chemical industry safety standard, IFRIC declines to develop guidance on REACH scheme's compliance costs, 87:I2 (5/8/09)
Commitment to IFRS, EU member states wrestle with use of international standards, retreat to EU accounting regime, 99:I1 (5/27/09) Fair-market value, EU finance ministers want IASB to adopt recent FASB mark-to-market rule changes, 63:I3 (4/6/09); tension between EU and IASB flares with rejection of immediate changes after FASB revisions, 79:I4 (4/28/09); finance ministers delay response until June meeting, 85:I4 (5/6/09); pressure on IASB continues, 88:I1 (5/11/09) IASCF monitoring board, EC to consult European Parliament on trustee selection, Comm'r McCreevy says, 61:I3 (4/2/09); EU funds 3 standards groups, requires report on IFRS roadmaps, 88:I1 (5/11/09) Bank secrecy laws should be eliminated by 2014, European Parliament report says, 78:I1 (4/27/09); Tax Comm'r Kovacs suggests principles for member states, 80:I1 (4/29/09); tensions erupt at ECOFIN over inclusion of European countries on OECD gray list, 85:I4 (5/6/09); French banks propose EU-wide commitment to transparency on operations in tax havens, 98:I1 (5/26/09) Energy taxation, EC to propose adding CO2 element to directive, 60:I4 (4/1/09); EC official warns border-adjustment taxes on carbon would lead to trade retaliation, 87:I1 (5/8/09) Health insurance paid in another state, deductions should not be restricted, ECJ rules, 78:I4 (4/27/09) Interest and royalties, EU report cites problems on implementing common tax system, 73:I2 (4/20/09) Reinsurance contract transfers not entitled to VAT exemption, ECJ top adviser says, 92:I3 (5/15/09) Tax havens
Hedge fund rule stipulates compliance with OECD tax model, 84:I3 (5/5/09)
Information exchange, European Parliament urges member states to adopt pacts, 78:I1 (4/27/09); Tax Comm'r Kovacs says EC to propose new TIEAs between EU, 5 European nations, 80:I2 (4/29/09) OECD gray list, tensions erupt at ECOFIN over inclusion of European countries, 85:I4 (5/6/09) Sanctions needed for noncooperative countries, Tax Comm'r Kovacs suggests principles, 80:I1 (4/29/09) Value-added tax, EU finance ministers approve reduced rates for labor-intensive services, 85:I4 (5/6/09)
Airline taxes
See TOBACCO INDUSTRY
Gasoline tax
See FUEL TAXES
Carried interest
See HEDGE FUNDS
Hospital officials
See HOSPITALS
Recession triggers changes in severance and executive pay, ABA tax section panel, 90:G4 (5/13/09) Stock options
See STOCK OPTIONS
ARRA tax provisions specific to financial sector, Viewpoint, 64:J1 (4/7/09)
Bonus recovery Goldman Sachs Group did not pay bonuses in 2008, CEO Blankfein calls for basic compensation standards, 65:G3 (4/8/09)
Accounting
Mergers and acquisitions, FASB issues new accounting standard, 98:G5 (5/26/09)
Uncertainty in income taxes
See ACCOUNTING
Applications
Cal. process, FTB publishes rule amendments, 80:H2 (4/29/09)
Increase, but funding down, EO Dir. Lerner says, 64:G3 (4/7/09); text of prepared remarks, 65:TaxCore (4/8/09) Charitable donations
IRS may not appeal right of EO exam director to start inquiries, 65:G4 (4/8/09); IRS working on solution, ABA tax section told, 88:G11 (5/11/09)
Property rented out by church not tax exempt (Ky.), 97:K1 (5/22/09); decision text, 97:TaxCore (5/22/09) Compliance
Additional steps urged to identify, rein in nonfilers, TIGTA report, 69:G1 (4/14/09)
IRS projects, practitioner questions addressed at ABA forum, 89:G10 (5/12/09) Political activities ban
See Political activities, this heading
Fast-track settlement program off to slow start, IRS officials say, 66:G4 (4/9/09) Form 990 redesign
Checklist for filers posted on IRS Web site, 78:G7 (4/27/09)
Executive compensation, IRS offers tips on reporting, 83:G10 (5/4/09) Filing deadline near, practitioners say uncertainties on key issues remain, 91:G2 (5/14/09) Hospitals required to report compensation paid by related entities, Schedule J reporting different, 77:G3 (4/24/09) IRS provides Web site for comments, 67:G6 (4/10/09) Small groups reminded to file e-postcards by May 15, 86:G7 (5/7/09); IRS news release, 86:TaxCore (5/7/09) Health care facilities
See HOSPITALS
See HEALTH CARE
Political activities
Cincinnati NAACP reported to IRS for alleged intervention in election, 95:G4 (5/20/09)
Liberty Univ. probe sought, funding and recognition of student Dem Party Club withdrawn, 100:G5 (5/28/09); letter from Am. United for the Separation of Church and State, 100:TaxCore (5/28/09) Religious groups challenge IRS restrictions, 64:K2 (4/7/09); complaint of Christian Coalition of Fla. Inc. (M.D. Fla.), 64:TaxCore (4/7/09); complaint of Catholic Answers Inc. (S.D. Cal.), 64:TaxCore (4/7/09); cases discussed at Georgetown Univ. Law Center conference, 65:G4 (4/8/09) Tex. gubernatorial race, pastor conferences where politicians spoke did not violate political activity ban, IRS rules, 93:G6 (5/18/09); IRS letter to Niemoller Found., 93:TaxCore (5/18/09); Texas Freedom Network complaint against Niemoller Found., 93:TaxCore (5/18/09) 2004 elections, IRS overstated exams with violations, TIGTA says, 94:G3 (5/19/09) 2008 elections, delay continues for IRS report, 88:G11 (5/11/09) Web site links can put affiliated §501(c)(3) exempt status at risk, IRS senior official discusses TAM, practitioners seek additional guidance, legislation, 67:G4 (4/10/09)
Due diligence, measuring losses, NYSBA outlines guidance still needed, 88:G4 (5/11/09); NYSBA tax section letter, 88:TaxCore (5/11/09)
Madoff investments, observers say N.Y. lawsuit against Merkin suggests attorneys general may tread lightly on defrauded charities (N.Y. Sup. Ct.), BNA Analysis & Perspective, 88:J1 (5/11/09) Subversive groups, IRS asked to explain disappearance of IRM provision, 86:G5 (5/7/09); Caplin & Drysdale FOIA request, 86:TaxCore (5/7/09) Supporting organizations, payouts, IRS official expects release of PPA rules by June 30, 66:G3 (4/9/09); §4943 issues may be issued as separate piece, ABA tax section told, 88:G11 (5/11/09) Terminations and mergers, IRS advises using Form 990s to report, 95:G1 (5/20/09); IRS fact sheet (Pub. 4779), 95:TaxCore (5/20/09) Universities
See CREDIT UNIONS
IRS ruling summaries released, 63:K1 (4/6/09); 78:K2 (4/27/09); 88:K3 (5/11/09); 93:K1 (5/18/09)
Nonprofit groups
Companies
Filing Form 8854, IRS advises individuals to file 2007 form until new form available, 70:G3 (4/15/09); 2008 Form 8854 available on IRS Web site, 92:G6 (5/15/09) Form W-8CE, waiver of treaty benefits, IRS seeks public comment, 66:G5 (4/9/09) IRS issues list of expatriates for 1st quarter, 81:G7 (4/30/09); text, 81:TaxCore (4/30/09) Contact the Webmaster at webmaster@bna.com Copyright © The Bureau of National Affairs, Inc. All Rights Reserved. |