11.10.10

Tax Planning for the Closely Held Business (November 10, 2010)

Posted in Idaho Society CPAs at 1:00 am by Ed Zollars, CPA

Materials for course given November 10, 2010 in Boise, Idaho:

• Businesss Developments – Developments of Interest from July 1 to date
• Levels of Authority – article detailing the various authority levels under the regulations
• Qualified Plan Limitations for 2011 – IRS COLA Page
• IRS Publication 1542 (10/2010) – Updated per diem values are in this guide.http://www.gsa.gov/portal/category/21287
• GSA Per Diem Site – Site to give per diem rates for locations in the U.S.

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11.09.10

Preparing Complex Form 1040 (November 9, 2010)

Posted in Idaho Society CPAs at 1:00 am by Ed Zollars, CPA

The following are links to items mentioned in the Preparing Complex 1040s course given in Boise, Idaho:

• IRS’s New View on Acquisition Debt – Article describing CCA 200940030 where the IRS decided you could deduct interest on $100,000 of acquisition debt in excess of $1,000,000 as home equity debt.  This view has now been formalized by the IRS in Revenue Ruling 2010-25.
• IRS AMT Assistant – IRS page to help determine if taxpayer may be subject to AMT.
• Levels of Authority – article detailing the various authority levels under the regulations
• Census Bureau NAICS website – referenced in chapter on like kind exchanges.
• Individual Developments – update on recent developments I’ve written up from handling Federal Tax Update podcast.

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11.08.10

Fringe Benefits (November 8, 2010)

Posted in Idaho Society CPAs at 1:00 am by Ed Zollars, CPA

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12.15.09

Tax Research Systems and Methods – December 15, 2009 (Boise, ID)

Posted in Idaho Society CPAs at 1:00 am by Ed Zollars, CPA

The items below are links to items discussed in the December 15 course held in Boise, Idaho:

• IRS Directory for Revenue Ruling, Procedures, etc… – The IRS “drop” directory where the IRS publishes rulings since late 1998.
• IRS Letter Ruling, CCA, etc. – Directory of “semi-official” IRS releases
• Google Scholar – has option to search all court cases published on the web
• US Tax Court Opinion Search – Search opinions back to 1999
• US Tax Court Today’s Opinions – Opinions posted here daily at 3:30 pm Eastern time.  The next day they move to the historic search area.

Below is a Google Voice connect box. You can click on the button, provide your phone number, and Google will connect us toll free by calling you back and then, when you answer, calling me. The call is forwarded to me wherever I might be at the time. If I’m not available, you can leave a voice mail.

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12.14.09

IRS Practice and Procedure – December 14 (Boise, ID)

Posted in Idaho Society CPAs at 1:00 am by Ed Zollars, CPA

The following are items mentioned in the December 14 course on IRS Practice and Procedure given in Boise, Idaho:

• Internal Revenue Manual – Current version of the IRM
• Circular 230 – Current version of Circular 230
• Listed and Abusive Transactions – IRS list of such transactions
• Course slides – slides from course

Below is a Google Voice connect box. You can click on the button, provide your phone number, and Google will connect us toll free by calling you back and then, when you answer, calling me. The call is forwarded to me wherever I might be at the time. If I’m not available, you can leave a voice mail.

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