Ed Zollars, CPA CPE Materials » Idaho Society CPAs

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

Ed Zollars, CPA — Wed, 10 Nov 2010 08:00:27 +0000

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.

Preparing Complex Form 1040 (November 9, 2010)

Ed Zollars, CPA — Tue, 09 Nov 2010 08:00:33 +0000

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.

Fringe Benefits (November 8, 2010)

Ed Zollars, CPA — Mon, 08 Nov 2010 08:00:42 +0000

Presentation on Fringe Benefits given November 8, 2010 in Billings, Montana.

New Developments – Developments since the manual was printed.
IRS Publication 1542 (10/2010) – Updated per diem values are in this guide.
IRS National Research Program – Payroll – Bloomberg article on IRS plan to examine 6,000 business returns for payroll issues.
Qualified Plan Limitations for 2011 – IRS COLA Page
Split Dollar Life Insurance Audit Technique Guide – from IRS website
Stock Based Compensation Audit Technique Guide – from IRS website
Recent Payroll/Fringe Updates – Updates since manual was printed through presentation date
ASCPA Blog
Presentation Slides – PDFs of today’s presentation slides

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

Ed Zollars, CPA — Tue, 15 Dec 2009 08:00:34 +0000

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.

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

Ed Zollars, CPA — Mon, 14 Dec 2009 08:00:55 +0000

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