Friday, February 25, 2011
SubChapter M Tax: Tax News & Views - IRS provides transition relief ...
SubChapter M Tax: Tax News & Views - IRS provides transition relief ...: "Tax News & Views IRS provides transition relief from section 6045B reportingThe Internal Revenue Service February 22 released guidance t..."
Wednesday, February 23, 2011
SubChapter M Tax: World Tax Advisor - Thailand Interest Withholding
SubChapter M Tax: World Tax Advisor - Thailand Interest Withholding: "World Tax Advisor Thailand: Interest withholding tax exemption repealed for some government bonds"
SubChapter M Tax: Qualifying Income under 851(b)(2) from CPI Swaps -...
SubChapter M Tax: Qualifying Income under 851(b)(2) from CPI Swaps -...: "Qualifying Income under 851(b)(2) from CPI Swaps - IRS Private Letter Ruling 201106006 This responds to your request for a ruling dated Jul..."
SubChapter M Tax: Recognition of Cash Payments on Forward Contracts ...
SubChapter M Tax: Recognition of Cash Payments on Forward Contracts ...: "Recognition of Cash Payments on Forward Contracts - IRS Private Letter Ruling 201104031 ISSUES:1. Should the entire amount of cash paid to _..."
SubChapter M Tax: Related Party Rent Exception from a Qualified Heal...
SubChapter M Tax: Related Party Rent Exception from a Qualified Heal...: "Related Party Rent Exception from a Qualified Health Care Property of a REIT under IRC 856 - IRS Private Letter Ruling 201104023 This is in..."
SubChapter M Tax: Qualifying Income from Commodity Linked Notes & In...
SubChapter M Tax: Qualifying Income from Commodity Linked Notes & In...: "Qualifying Income from Commodity Linked Notes & Income from a CFC under 851(b)(2) - IRS Private Letter Ruling 201104013 This responds t..."
SubChapter M Tax: REIT Restructuring in an IPO - IRS Private Letter ...
SubChapter M Tax: REIT Restructuring in an IPO - IRS Private Letter ...: "REIT Restructuring in an IPO - IRS Private Letter Ruling 201104005 Pursuant to a plan, Parent intends to undertake an initial public offeri..."
SubChapter M Tax: Paid Preparer Rules & PTINs- IRS Notice 2011-6
SubChapter M Tax: Paid Preparer Rules & PTINs- IRS Notice 2011-6: "Paid Preparer Rules - IRS Notice 2011-6 Notice 2011-6 Purpose This notice provides guidance regarding the implementation of new Treasury re..."
SubChapter M Tax: Qualifying Income from Derivative Instruments - IR...
SubChapter M Tax: Qualifying Income from Derivative Instruments - IR...: "Qualifying Income from Derivative Instruments - IRS Private Letter Ruling 201103036 This responds to your request for a ruling dated Novemb..."
SubChapter M Tax: Qualifying Income from a CFC - IRS Private Letter ...
SubChapter M Tax: Qualifying Income from a CFC - IRS Private Letter ...: "Qualifying Income from a CFC - IRS Private Letter Ruling 201103033 This is in response to a letter dated August 19, 2010, requesting ruling..."
SubChapter M Tax: Qualifying Income from Commodity Linked Notes - IR...
SubChapter M Tax: Qualifying Income from Commodity Linked Notes - IR...: "Qualifying Income from Commodity Linked Notes - IRS Private Letter Ruling 201103019 This responds to the request dated May 28, 2010 submitt..."
SubChapter M Tax: Qualifying Income from a CFC - IRS Private Letter ...
SubChapter M Tax: Qualifying Income from a CFC - IRS Private Letter ...: "Qualifying Income from a CFC - IRS Private Letter Ruling 201103017 This is in response to a letter dated May 10, 2010, requesting a ruling ..."
SubChapter M Tax: Qualifying Income from a CFC - IRS Private Letter ...
SubChapter M Tax: Qualifying Income from a CFC - IRS Private Letter ...: "Qualifying Income from a CFC - IRS Private Letter Ruling 201103009 This is in response to a letter dated April 14, 2010, requesting a rulin..."
SubChapter M Tax: Consent Dividends in the Year of Liquidation - IRS...
SubChapter M Tax: Consent Dividends in the Year of Liquidation - IRS...: "Consent Dividends in the Year of Liquidation - IRS Private Letter Ruling 201103001 This is in reply to a letter dated January 20, 2010, req..."
SubChapter M Tax: Qualifying Income from a CFC and Commodity Linked ...
SubChapter M Tax: Qualifying Income from a CFC and Commodity Linked ...: "Qualifying Income from a CFC and Commodity Linked Notes - IRS Private Letter Ruling 201102055 This is in response to a letter dated July 13..."
SubChapter M Tax: Qualifying Income from a CFC - IRS Private Letter ...
SubChapter M Tax: Qualifying Income from a CFC - IRS Private Letter ...: "Qualifying Income from a CFC - IRS Private Letter Ruling 201102047 This responds to your letter dated July 9, 2010 submitted by your author..."
SubChapter M Tax: Implementation of Rules Governing Tax Return Prepa...
SubChapter M Tax: Implementation of Rules Governing Tax Return Prepa...: "Implementation of Rules Governing Tax Return Preparers Notice 2011-6 Purpose This notice provides guidance regarding the implementation of ..."
SubChapter M Tax: ICI - IRS Exempts from PTIN Rules Certain Forms Re...
SubChapter M Tax: ICI - IRS Exempts from PTIN Rules Certain Forms Re...: "ICI - IRS Exempts from PTIN Rules Certain Forms Related to Retirement Plans: 24831 January 5, 2011 RE: IRS EXEMPTS FROM PTIN RULES CERTAIN ..."
SubChapter M Tax: ICI - IDC Files Comment Letter on PWG Report On Mo...
SubChapter M Tax: ICI - IDC Files Comment Letter on PWG Report On Mo...: "ICI - IDC Files Comment Letter on PWG Report On Money Market Fund Reform Options: [24849] January 10, 2011 RE: IDC FILES COMMENT LETTER ON ..."
SubChapter M Tax: ICI - ICI Launches Cost Basis Reporting Member Res...
SubChapter M Tax: ICI - ICI Launches Cost Basis Reporting Member Res...: "ICI - ICI Launches Cost Basis Reporting Member Resource Web Page: [24863] January 11, 2011 RE: ICI LAUNCHES COST BASIS REPORTING MEMBER RES..."
SubChapter M Tax: ICI - ICI Letter to IRS and Treasury on Average Co...
SubChapter M Tax: ICI - ICI Letter to IRS and Treasury on Average Co...: "ICI - ICI Letter to IRS and Treasury on Average Cost as Default Method: [24877] January 14, 2011 RE: ICI LETTER TO IRS AND TREASURY ON AVER..."
SubChapter M Tax: ICI - ICI Launches Derivatives Markets Advisory Co...
SubChapter M Tax: ICI - ICI Launches Derivatives Markets Advisory Co...: "ICI - ICI Launches Derivatives Markets Advisory Committee: 24893 January 20, 2011 The Institute has formed a new advisory committee, the “..."
SubChapter M Tax: Financial Reform—What It Means for CPAs
SubChapter M Tax: Financial Reform—What It Means for CPAs: "Financial Reform—What It Means for CPAs: 'Financial Reform—What It Means for CPAs In the wake of the economic crisis in 2008, policymakers ..."
SubChapter M Tax: IRS Exempts CPA-Supervised Nonsigners From New Pre...
SubChapter M Tax: IRS Exempts CPA-Supervised Nonsigners From New Pre...: "IRS Exempts CPA-Supervised Nonsigners From New Preparer Rules: 'IRS Exempts CPA-Supervised Nonsigners From New Preparer Rules DECEMBER 30, ..."
SubChapter M Tax: A Primer on New Tax-Reporting Rules for Funds, ETF...
SubChapter M Tax: A Primer on New Tax-Reporting Rules for Funds, ETF...: "A Primer on New Tax-Reporting Rules for Funds, ETFs - WSJ.com: 'TAX SMARTS New Tax Reporting Rules The IRS will get more information about..."
SubChapter M Tax: Tax News & Views - S corps, RICs, REITs eligible f...
SubChapter M Tax: Tax News & Views - S corps, RICs, REITs eligible f...: "Tax News & Views S corps, RICs, REITs eligible for five-year built-in gains recognition period for 2011 transactions The start of the ..."
SubChapter M Tax: Tax News & Views - S corps, RICs, REITs eligible f...
SubChapter M Tax: Tax News & Views - S corps, RICs, REITs eligible f...: "Tax News & Views S corps, RICs, REITs eligible for five-year built-in gains recognition period for 2011 transactions The start of the ..."
SubChapter M Tax: Deloitte | Uncertain tax positions | IRS Announcem...
SubChapter M Tax: Deloitte | Uncertain tax positions | IRS Announcem...: "Deloitte | Uncertain tax positions | IRS Announcement 2010-9 | Tax risk | Tax transparency | Tax governance | Tax compliance: 'The IRS’s Fi..."
SubChapter M Tax: ICI - ICI Letter On CFTC Proposal Restricting Inve...
SubChapter M Tax: ICI - ICI Letter On CFTC Proposal Restricting Inve...: "ICI - ICI Letter On CFTC Proposal Restricting Investments Of Customer Funds In Money Market Funds: As we previously indicated, the Commodit..."
SubChapter M Tax: Deloitte | IFRS | Select Tax Considerations | CFO ...
SubChapter M Tax: Deloitte | IFRS | Select Tax Considerations | CFO ...: "Deloitte | IFRS | Select Tax Considerations | CFO Insights | CFO Center | Chief Financial Officer: 'Accounting standards worldwide are incre..."
SubChapter M Tax: Private Letter Rulings, Technical Advice Memoranda...
SubChapter M Tax: Private Letter Rulings, Technical Advice Memoranda...: "Private Letter Rulings, Technical Advice Memoranda and Field Service Advice Memoranda involving Tax Exempt Bond Issues"
SubChapter M Tax: ICI - ICI Submits Supplemental Economic Analysis o...
SubChapter M Tax: ICI - ICI Submits Supplemental Economic Analysis o...: "ICI - ICI Submits Supplemental Economic Analysis on the SEC Proposal to Replace Rule 12b-1 With a New Distribution Framework: As you know, ..."
SubChapter M Tax: ICI - ICI Comment Letter on Treasury Determination...
SubChapter M Tax: ICI - ICI Comment Letter on Treasury Determination...: "ICI - ICI Comment Letter on Treasury Determination Regarding Status of FX Swaps and Forwards as 'Swaps': 'RE: ICI COMMENT LETTER ON TREASURY..."
SubChapter M Tax: ICI - PFIC Survey Discontinued at Tax Committee's ...
SubChapter M Tax: ICI - PFIC Survey Discontinued at Tax Committee's ...: "ICI - PFIC Survey Discontinued at Tax Committee's Direction: 'TO: ACCOUNTING/TREASURERS MEMBERS No. 38-10 CLOSED-END INVESTMENT COMPANY MEM..."
SubChapter M Tax: Deloitte | Heads Up: Repo 101 — FASB Gets Back to ...
SubChapter M Tax: Deloitte | Heads Up: Repo 101 — FASB Gets Back to ...: "Deloitte | Heads Up: Repo 101 — FASB Gets Back to Basics on Repurchase Accounting:"
SubChapter M Tax: Deloitte | Heads Up: Constituents Share Views on t...
SubChapter M Tax: Deloitte | Heads Up: Constituents Share Views on t...: "Deloitte | Heads Up: Constituents Share Views on the FASB's AFI Project:"
SubChapter M Tax: Deloitte | Heads Up: SEC Issues First Progress Rep...
SubChapter M Tax: Deloitte | Heads Up: SEC Issues First Progress Rep...: "Deloitte | Heads Up: SEC Issues First Progress Report on Consideration of Incorporating IFRSs Into U.S. System:"
SubChapter M Tax: Drinker Biddle - Publications - RIC Tax Measures E...
SubChapter M Tax: Drinker Biddle - Publications - RIC Tax Measures E...: "Drinker Biddle - Publications - RIC Tax Measures Enacted: '12/23/2010 RIC Tax Measures Enacted Investment Management Alert Stephen Hamilton,..."
SubChapter M Tax: Deloitte | RIC Modernization Act 2010 | Private Eq...
SubChapter M Tax: Deloitte | RIC Modernization Act 2010 | Private Eq...: "Deloitte | RIC Modernization Act 2010 | Private Equity, Hedge Funds, and Mutual Funds: 'Regulated Investment Company Modernization Act of 2..."
SubChapter M Tax: Deloitte | RIC Modernization Act 2010 | Private Eq...
SubChapter M Tax: Deloitte | RIC Modernization Act 2010 | Private Eq...: "Deloitte | RIC Modernization Act 2010 | Private Equity, Hedge Funds, and Mutual Funds: 'Regulated Investment Company Modernization Act of 2..."
SubChapter M Tax: A first look at the Regulated Investment Company M...
SubChapter M Tax: A first look at the Regulated Investment Company M...: "A first look at the Regulated Investment Company Modernization Act of 2010"
SubChapter M Tax: Bill Text - 111th Congress (2009-2010) - THOMAS (L...
SubChapter M Tax: Bill Text - 111th Congress (2009-2010) - THOMAS (L...: "Bill Text - 111th Congress (2009-2010) - THOMAS (Library of Congress): 'Regulated Investment Company Modernization Act of 2010 (Enrolled B..."
SubChapter M Tax: ICI - Legislation Enacted to Extend Tax Provisions...
SubChapter M Tax: ICI - Legislation Enacted to Extend Tax Provisions...: "ICI - Legislation Enacted to Extend Tax Provisions Benefiting Fund Shareholders: '[24800] We are very pleased to inform you that legislati..."
SubChapter M Tax: Provisions in the Senate’s Tax Cut Extension Bill
SubChapter M Tax: Provisions in the Senate’s Tax Cut Extension Bill: "Provisions in the Senate’s Tax Cut Extension Bill: 'Provisions in the Senate's Tax Cut Extension Bill DECEMBER 10, 2010 Senate Majority Le..."
SubChapter M Tax: ICI - District Court Rules for Defendants in Exces...
SubChapter M Tax: ICI - District Court Rules for Defendants in Exces...: "ICI - District Court Rules for Defendants in Excessive Fee Case: A District Court in Minnesota has granted summary judgment for the defenda..."
SubChapter M Tax: Gallus Case First to Apply the Jones Decision
SubChapter M Tax: Gallus Case First to Apply the Jones Decision: "Investment Management Alert | December 10, 2010 Gallus Case First to Apply the Jones Decision The United States Distric..."
SubChapter M Tax: ICI - 2010 ICI State Tax Surveys
SubChapter M Tax: ICI - 2010 ICI State Tax Surveys: "ICI - 2010 ICI State Tax Surveys: The Institute’s 2010 surveys on state tax matters are now available on the Institute’s website. The..."
SubChapter M Tax: ICI - CFTC and SEC Jointly Propose Definitions for...
SubChapter M Tax: ICI - CFTC and SEC Jointly Propose Definitions for...: "ICI - CFTC and SEC Jointly Propose Definitions for 'Swap Dealer' and 'Major Swap Participant': The Securities and Exchange Commission and t..."
SubChapter M Tax: Consent Dividends under IRC 565(a) - IRS Private L...
SubChapter M Tax: Consent Dividends under IRC 565(a) - IRS Private L...: "Consent Dividends under IRC 565(a) - IRS Private Letter Ruling 201049004 This letter is in response to a ruling request dated February 18, ..."
SubChapter M Tax: Qualifying Income from a Wholly Owned Subsidiary -...
SubChapter M Tax: Qualifying Income from a Wholly Owned Subsidiary -...: "Qualifying Income from a Wholly Owned Subsidiary - IRS Private Letter Ruling 201051014 This responds to your letter dated May 10, 2010, sub..."
SubChapter M Tax: Tax Alert Electing use of the mark-to-market meth...
SubChapter M Tax: Tax Alert Electing use of the mark-to-market meth...: "Tax Alert Electing use of the mark-to-market method of accounting under section 475(f) In Private Letter Ruling 201043030 (the 'PLR')..."
SubChapter M Tax: Tax treatment of a cash-settled option contract to...
SubChapter M Tax: Tax treatment of a cash-settled option contract to...: "Tax Alert Tax treatment of a cash-settled option contract to purchase a basket of securities In a recent Generic Legal Advice Memora..."
SubChapter M Tax: qualifying income under 851(b)(2) from a Controlle...
SubChapter M Tax: qualifying income under 851(b)(2) from a Controlle...: "qualifying income under 851(b)(2) from a Controlled Foreign Corp - IRS Private Letter Ruling 201049015 This responds to your letter dated Ap..."
SubChapter M Tax: Qualifying income under 851(b)(2) from a Controlle...
SubChapter M Tax: Qualifying income under 851(b)(2) from a Controlle...: "Qualifying income under 851(b)(2) from a Controlled Foreign Corp - IRS Private Letter Ruling 201048021 This is in response to your letter ..."
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