Sec. 263 - New Tangible Property Regulations (Effective 1/1/12): Analyzed and Explained - May 15, 2012

Presentation on new tangible property/repair regulations for the Arizona Society of CPAs.

• Revised Slides - slides with example language included that were used in the presentation

Tax Update for Financial Executives - February 14, 2012

Links for presentation given on February 14, 2012 in Beaverton, Oregon:

• ASCPA Blog - From time to time I post updates here
• US Tax Court - Cases from the Tax Court
• IRS's "Hidden" Document Site
  • Drop Site - Revenue Rulings, Revenue Procedures, Notices, etc.
  • Written Determinations - Letter rulings, TAMs, Chief Counsel Advices, etc.
  • IRS PDFs - Forms, Publications, etc.
  • IRS Draft - Draft Forms
• Addiitonal Updates
  • Recent Developments - since manual was written through February 13, 2012
  • Individual
  • Trusts & Estates
  • IRS Practice
  • Section 263(a) Temporary Regulations - editorial write up and regulations

Fringe Benefits - February 13, 2012

Materials related to course presented February 13, 2012 in Beaverton, Oregon: 

• IRS Publication 1542 (10/2010) - Updated per diem values are in this guide.
• IRS Voluntary Worker Classification Settlement Program - IRS page detailing their "amnesty" program
• Split Dollar Life Insurance Audit Technique Guide - from IRS website
• Stock Based Compensation Audit Technique Guide - from IRS website
• Circular 230 – The version currently on the IRS website.  This version includes the Circular 230 modifications that took effect on August 2, 2011.
• ASCPA Blog

Sec. 263 - New Tangible Property Regulations (Effective 1/1/12): Analyzed and Explained - Feburary 10, 2012

The materials below are those referred to in the course presented in Phoenix on February 10, 2012 at the Arizona Society of CPAs offices.

• Supplemental materials - Editorial commentary on the regulations under §263(a), along with the materials, supplies and repairs provisions

Arizona Tax Update - January 21, 2012

Links related Arizona Tax Update presented at the Phoenix Tax Workshop (Arizona Society of CPAs) on January 21, 2012:

• Slides - in Google Docs presentation format
• Form 140X - New amended return
• Arizona Revised Statutes Title 42 – General Taxation Provisions of Arizona Law
• Arizona Revised Statutes Title 43 – Arizona Income Tax Provisions in Arizona Law
• Arizona Department of Revenue Rulings
• Arizona Department of Revenue Procedures'
• Arizona Department of Revenue Decisions
• Arizona Board of Tax Appeals Opinions
• Arizona Tax Court Cases - Decisions of the Arizona Tax Court (a court in Maricopa County where tax cases for the state are heard)
• Arizona Court of Appeals Tax Cases – From Division One, where tax cases are heard