Circular 230 Disclaimer & Other Disclosures

To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or tax-related matter(s) addressed herein.

This blog is personal, reflects my own views and not the views of my employer, and has not be reviewed by my employer for completeness or accuracy.

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: Postponing Filing Date for Section 6045B Issuer Return - IRS Notice 2011-18

SubChapter M Tax: Postponing Filing Date for Section 6045B Issuer Return - IRS Notice 2011-18

SubChapter M Tax: Qualifying Income under 851(b)(2) from Commodity Linked Notes - IRS Private Letter Ruling 201107012

SubChapter M Tax: Qualifying Income under 851(b)(2) from Commodity Linked Notes - IRS Private Letter Ruling 201107012

SubChapter M Tax: Deloitte | Performance | Performance issue 4, January 2011

SubChapter M Tax: Deloitte | Performance | Performance issue 4, January 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Tax: World Tax Advisor - Thailand Interest Withholding: "World Tax Advisor Thailand: Interest withholding tax exemption repealed for some government bonds"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: RIC Moderatization Act

SubChapter M Tax: RIC Moderatization Act

SubChapter M Tax: Deloitte | Peru Tax Alert - 17 February 2011 | International Tax

SubChapter M Tax: Deloitte | Peru Tax Alert - 17 February 2011 | International Tax

SubChapter M Tax: Requirements for Obtaining a PTIN - IRS Notice 2011-11

SubChapter M Tax: Requirements for Obtaining a PTIN - IRS Notice 2011-11

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: Ownership of Assets Held in Variable Contract Segregated Asset Accounts - IRS Private Letter Ruling 201105012

SubChapter M Tax: Ownership of Assets Held in Variable Contract Segregated Asset Accounts - IRS Private Letter Ruling 201105012

SubChapter M Tax: REIT Change in Entity Classification & Consent to Extend Period of Limitations - IRS Private Letter Ruling 201104042

SubChapter M Tax: REIT Change in Entity Classification & Consent to Extend Period of Limitations - IRS Private Letter Ruling 201104042

SubChapter M Tax: Related Party Rent Exception from a Qualified Health Care Property of a REIT under IRC 856 - IRS Private Letter Ruling 201104033

SubChapter M Tax: Related Party Rent Exception from a Qualified Health Care Property of a REIT under IRC 856 - IRS Private Letter Ruling 201104033

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..."
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