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Nos. 1-37 January 5 - February 26, 2010 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)
Errors, IRS emphasizes return preparer due diligence, 8:G5 (1/14/10)
Expansion, EITC Awareness Day announced, 19:G1 (2/1/10); eligibility rules, fact sheet, 19:TaxCore (2/1/10); IRS news release, 19:TaxCore (2/1/10) Legislative issues, CRS updates report, 22:G10 (2/4/10)
Job creation
See also COLLEGES AND UNIVERSITIES
Ind. scholarship program, emergency rules, 15:H2 (1/26/10) Qualified zone academy bonds, maximum amounts, 33:G3 (2/22/10)
Real estate tax measure under review, 13:I1 (1/22/10)
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 tax
Cal. budget bill includes provision, 32:H5 (2/19/10); lawmakers drop, 35:H1 (2/24/10)
N.M. bill dies, sponsor to refile, 37:H1 (2/26/10) Hotel reservations
Anaheim may use contingency fee attorneys (Cal. Ct. App.), 3:K3 (1/7/10); Priceline.com decision, 3:TaxCore (1/7/10); local tax assessment overturned (Cal. Super. Ct.), 23:K1 (2/5/10); Priceline.com decision, 23:TaxCore (2/5/10)
Houston's tax claims dismissed (Tex. Dist. Ct.), 13:K3 (1/22/10); decision text, 13:TaxCore (1/22/10) Local taxes a revenue grab, Tax Found. report, 23:H2 (2/5/10) Philadelphia tax board rules in favor of Expedia, 30:H2 (2/17/10) Sales tax collection, panel discusses federal legislation, Amazon laws, 24:G6 (2/8/10) Sales tax simplification
Congressional authorization, new SSUTA president on efforts, 18:H1 (1/29/10); SST board on prospects, 33:H2 (2/22/10)
Iowa law changes likely to ensure SSUTA compliance, 27:H3 (2/11/10) NCSL opposes affiliate nexus as SSUTA alternative, 20:H1 (2/2/10) Nev. noncompliance, SST board to weigh sanctions, 34:H1 (2/23/10) Origin-based sourcing, SSUTA panel to hear request, 37:H1 (2/26/10) Soft drink definition, panel to review, 28:H2 (2/12/10) S.D. enacts compliance measure, 33:H1 (2/22/10) Vendor compensation, focus group reports, 13:H1 (1/22/10); SST board discussion, 29:H5 (2/16/10); focus group airs differences, 32:H1 (2/19/10); SST board director comments, 33:H2 (2/22/10)
Benefit plans, EFAST2 operational for Form 5500, 5:G3 (1/11/10); PIN rules, 13:G1 (1/22/10); ASPPA wants e-signature relief, 22:G9 (2/4/10)
Corporate audits, paper documents still sought, 15:G8 (1/26/10) Corporate returns
Exceptions and hardship waivers, procedures for requests, 1:G2 (1/5/10); IRS Notice 2010-13, 1:TaxCore (1/5/10)
Mixed returns, schedules M-3, IRS updates requirements, 19:G6 (2/1/10) Free File, other e-filing options, IRS fact sheet, 1:TaxCore (1/5/10); available to anyone making less than $57,000, 10:G5 (1/19/10); news release, 10:TaxCore (1/19/10) IRS goal, progress report, Oversight Bd. on, 18:G8 (1/29/10); annual report to Congress, 18:TaxCore (1/29/10) Mass. online filing program, 12:H1 (1/21/10) 2010 e-file, free file season opens, 10:G5 (1/19/10); news release, 10:TaxCore (1/19/10)
Form 5500
Audit reports, certain employers required to attach, 8:G2 (1/14/10)
DOL schedules webcast, 9:G5 (1/15/10) Electronic filing, EFAST2 operational, 5:G3 (1/11/10); PIN rules, 13:G1 (1/22/10); ASPPA wants e-signature relief, 22:G9 (2/4/10) 403(b) plan guidance
See 403(b) PLANS
PBM discount revenue not reportable now, 24:G5 (2/8/10) Schedule C guidance, practitioners refer to FAQs, 7:G7 (1/13/10)
See INSURANCE
See PENSIONS
Nestle denied deductions for ESOP distributions (8th Cir.), 26:K1 (2/10/10); decision text, 26:TaxCore (2/10/10)
Illegal aliens, Okla. employer verification, withholding law, most of stay ruling upheld (10th Cir.), 22:K1 (2/4/10); decision text, 22:TaxCore (2/4/10)
Job creation
Business tax incentives not effective in boosting growth, jobs, CRS says, 16:G4 (1/27/10)
Cardin (D-Md) bill CBO report supports new credit, 9:G1 (1/15/10); economic impact of payroll tax reduction, director's statement, 26:G5 (2/10/10) Dorgan (D-ND), Durbin (D-Ill) prepare Senate bill, 21:G1 (2/3/10) EPI president lauds tax credit, Senate hearing, 13:G5 (1/22/10) FUTA surtax, business groups seek penalty waiver, 30:G5 (2/17/10) House Dems outline ideas, 12:G11 (1/21/10) House-passed bill Obama seeking $5,000-per-worker credit, payroll tax refunds, 18:GG1 (1/29/10); business, lawmaker response mixed, 18:GG4 (1/29/10); White House fact sheet, 18:TaxCore (1/29/10); Obama touts proposal, economist provides details, 19:G2 (2/1/10) Payroll expansion credit SBA loans, House Dems outline ideas, 12:G11 (1/21/10) Schumer (D-NY), Hatch (R-Utah) unveil tax credit bill, 22:G7 (2/4/10); description of Hire Now Tax Cut Act, 22:TaxCore (2/4/10); provisions in Finance leaders' draft bill, 28:GG1 (2/12/10) Senate bill likely to include extenders, tax credit, 23:G6 (2/5/10); outline of Democratic Jobs Agenda, 23:TaxCore (2/5/10); snowstorm delays action, 25:G1 (2/9/10); Reid (D-Nev) pushes for bipartisan agreement, vote on bill, 26:G5 (2/10/10); Senate plans meetings, no votes after another storm, 27:N1 (2/11/10); further action, see LEGISLATION, FEDERAL, HR 2847 Senate draft Hiring Incentives to Restore Employment (HIRE) Act, 28:TaxCore (2/12/10); Finance leaders unveil draft bill with extenders, payroll tax exemption, 28:GG1 (2/12/10); Baucus (D-Mont), Grassley (R-Iowa) summary, 28:TaxCore (2/12/10) State proposals
See specific states
Grassley (R-Iowa) moves for extensions in first jobs bill, 29:G2 (2/16/10)
Industry groups support Senate jobs bill, 28:GG3 (2/12/10) Revenue offsets differ in House, Senate bills, aide says, 36:G9 (2/25/10)
IRS fact sheet, 1:TaxCore (1/5/10)
One-year extension proposed in FY2011 budget plan, 20:GG1 (2/2/10)
See COMPENSATION
See EMPLOYMENT TAXES
Audit letters will go out late in Feb., 15:G7 (1/26/10); focus of audits, 16:G4 (1/27/10); SBSE Deputy Comm'r Fink describes NRP program, 16:G12 (1/27/10); small firms, benefits, withholding are foci, 23:G1 (2/5/10); PricewaterhouseCoopers panel offers audit advice, 33:G4 (2/22/10)
COBRA subsidy
See HEALTH INSURANCE
Employer guides, IRS corrects Circular E, 2:G7 (1/6/10); posts other guidance updates, 14:G3 (1/25/10) Government documents released in dispute are privileged (Fed. Cl.), 22:K1 (2/4/10); decision text, 22:TaxCore (2/4/10) Government entities, IRS panel's audit checklist, comment sought, 27:G5 (2/11/10) Job creation incentives
See HOSPITALS
N.J. increases penalty for off-books workers, wage and tax reporting violations, 9:H4 (1/15/10) Nonwage income, Medicare tax Third-party agents
Form 941 Schedule R online, 35:G1 (2/24/10)
§3504 guidance priority, 15:G1 (1/26/10) Withholding
Biofuels
See CLIMATE CHANGE
See MINING
See UTILITIES
Petroleum industry
See OIL AND GAS
See RENEWABLE ENERGY
Brownfields redevelopment, Mich. tax credit, investment amount, 19:H3 (2/1/10)
Conservation easements, Colo. reports revenue gain with law curbing abuse, 5:H2 (1/11/10) Global warming
See CLIMATE CHANGE
Enrolled actuary performance standards, modifications sought, 35:G1 (2/24/10); comments on REG-159704-03, 35:TaxCore (2/24/10); veteran practitioners testify, 37:G7 (2/26/10)
VEBA contributions, no ERISA remedy for false tax advice (C.D. Ill.), 11:K3 (1/20/10); decision text, 11:TaxCore (1/20/10)
See also GIFT TAX; TRUSTS
Art Advisory Panel to meet Feb. 10, 6:G5 (1/12/10) Canadian decedent, mutual fund classification key in considering tax, CCA, 14:K1 (1/25/10) Charitable deduction denied for payment under settlement agreement, TAM, 19:K1 (2/1/10) Claims against estates, IRS working on procedure for deductions, 15:G2 (1/26/10) Family-owned business, loans receivable not eligible for QFOBI deduction (5th Cir.), 19:K5 (2/1/10); decision text, 19:TaxCore (2/1/10) Relief
CRS updates report on legislation, 4:G6 (1/8/10); releases issue statement, 9:G4 (1/15/10)
No letter of intent from congressional tax leaders, staff members confirm, 1:G1 (1/5/10); Senate Finance Chrm. Baucus (D-Mont) expects retroactive tax, 13:G5 (1/22/10) Pay-go exemption Senate defers action, 23:G6 (2/5/10)
See also specific member nations
Alcoholic beverages, Philippine tax on imports, WTO to rule on EU request, 11:I1 (1/20/10) Audit firm inspections, dispute with U.S., 25:I3 (2/9/10) Audit of multinational firms, mutual recognition deal with Switzerland, Canada, Japan, 24:I2 (2/8/10) Bank levy proposal praised, 12:I7 (1/21/10) Consolidated corporate tax base, EC will try reviving, 35:I3 (2/24/10) Cross-border savings tax
Bank secrecy strategy meeting, finance ministers from Austria, Liechtenstein, Luxembourg, Switzerland, 30:I3 (2/17/10)
Information exchange, finance ministers convene to break deadlock, 10:I1 (1/19/10); Austria, Luxembourg hold up anti-tax fraud measures, 11:I7 (1/20/10); Parliament calls on Austria, Luxembourg to lift block, 29:I3 (2/16/10) Swiss finance minister says negotiations with EU possible, 25:I2 (2/9/10) Subsidiaries in other EU states, ECJ says gratuitous benefits can be taxed, 14:I2 (1/25/10) Tax agenda of new commisioner-designate Semeta, 7:I3 (1/13/10) Tobacco tax regime, finance ministers approve, 30:I6 (2/17/10) Transfer pricing, EU adopts changes for code of conduct to avoid double taxation, 1:I3 (1/5/10) Value-added tax
Businesses have difficulty with refunds, OECD survey, 25:I1 (2/9/10)
Consultancy teaching qualifies for VAT exemption, ECJ rules, 21:I2 (2/3/10) Refunds, member nations may set time limits, ECJ rules, 15:I1 (1/26/10)
Air travel
See TOBACCO INDUSTRY
See FIREARMS
See TAX FORMS
Deferred compensation plans
Bonuses
French tax
See FRANCE
TARP firms, Boxer (D-Cal), Webb (D-Va) seek excise tax on high bonuses, 23:G1 (2/5/10); Taxpayer Fairness Act, 23:TaxCore (2/5/10) Welch (D-Vt) bill
Accounting guidance on merger, acquisition activity, 19:G2 (2/1/10)
ACORN, financial misconduct alleged, GOP staff report, 33:G7 (2/22/10) Bond issues
See BONDS, EXEMPT
IRS inquiries, EO director role, hearing preview, 10:G3 (1/19/10); witnesses prefer authority in IRS deputy director, 12:G4 (1/21/10); hearing transcript, 12:TaxCore (1/21/10)
Lawmakers' C St. Center, Ohio clergy urge IRS to examine status, 35:G5 (2/24/10) Credit counseling agency, independence of IRS Appeals questioned, 30:G6 (2/17/10) Determination letters on exempt status, IRS updates procedures, 5:G1 (1/11/10); Rev. Proc. 2010-9, 5:TaxCore (1/11/10) Form 990
Changes, IRS summary, 29:G5 (2/16/10)
Filing mandate, IRS reminder, 13:G6 (1/22/10) IRS rulings, obtaining other guidance, procedures updated, 1:G2 (1/5/10); user fee schedule revised, 1:G4 (1/5/10); Rev. Proc. 2010-4, exemption rulings and information letters, 1:TaxCore (1/5/10); Rev. Proc. 2010-5, furnishing technical advice, 1:TaxCore (1/5/10); Rev. Proc. 2010-8 on user fees, 1:TaxCore (1/5/10) Israeli West Bank settlements, IRS will probe charities laundering money, 12:G8 (1/21/10) Political activities
Citizens United resets boundaries of exempt groups (U.S., rvs in part), 20:K1 (2/2/10); corporations could use exempt groups for endorsements, 23:G3 (2/5/10); IRS urged to simplify rules, 30:G3 (2/17/10)
Liberty Univ., Americans United seeks IRS probe, 36:G1 (2/25/10)
Donor disclosure, potential conflict between FEC, IRS, 15:G10 (1/26/10)
2010 filing dates for Form 8872 posted, 13:G6 (1/22/10)
Grant-making, comments on IRS proposal, 17:G3 (1/28/10)
Payouts, time frame for, attentiveness, Treasury official discusses, 34:G3 (2/23/10) Universities
Bonds
See BONDS, EXEMPT
Nonprofit groups
IRS officials, stakeholders discuss range of issues, 11:G7 (1/20/10)
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