1998 Annual Meeting McCarter, Katherine S.; Baldwin, David; Barber, Mary C. ...
Bulletin of the Ecological Society of America,
01/1999, Letnik:
80, Številka:
1
Journal Article
Individual tax update Baldwin, David R; Bowles, Katherine; Caplan, Robert ...
The Tax Adviser,
09/2021, Letnik:
52, Številka:
9
Magazine Article, Trade Publication Article
In Notice 2021-7, the IRS issued guidance to allow the use of vehicle cents-per-mile instead of automobile lease valuation rules to determine the value of an employee's personal use of ...employer-provided automobiles due to the COVID-19 pandemic.The effective date is March 13,2020, and the vehicle cents-per-mile method is only allowed where the automobile's fair market value (FMV) does not exceed $50,400. The IRS established a safe harbor6 that allows taxpayers that received Paycheck Protection Plan (PPP) loans to deduct in the subsequent tax year eligible expenses. ...in instances where taxpayers filed their 2020 tax returns before Dec. 27,2020 (i.e., before the enactment of the Consolidated Appropriations Act, 2021,7 which allows for the deduction of eligible expenses paid or incurred in 2020), taxpayers may now claim the eligible expenses on the tax return immediately following the year in which the eligible expenses occurred. In Ball? the Tax Court upheld the IRS's determination that the petitioner was liable for both a tax deficiency and an accuracy-related penalty when he instructed the custodian of his SEP-IRA to make two distributions into the checking account of his single-member limited liability company (LLC).The taxpayer was under age 59½ when he completed the traditional IRA withdrawal request form, as required by the SEP-IRA custodian, and checked the box indicating that the withdrawal was an early distribution with no known exception to being taxable. Form 4852: A unique use of Form 4852, Substitute for Form IV-2, Wage and EXECUTIVE SUMMARY * The American Rescue Plan Act, PL. 117-2, made significant changes to the child tax credit for 2021, including the amount of the credit and the phaseout levels for it. * With respect to the Paycheck Protection Program (PPP), the IRS issued guidance that allows expenses paid with 2020 PPP loans to be deducted on 2021 tax returns under certain conditions. * Cases involving the theft loss deduction highlight that taxpayers need to prove all the requirements for a theft loss, including that a theft occurred under the law of the state in which the theft occurred. * The IRS issued final regulations regarding the rules for rollovers of qualified plan loan offset (QPLO) amounts from qualified employer plans to address changes made by the law known as the Tax Cuts and Jobs Act (TCJA). * In June, the U.S. Supreme Court held that Texas and several other states lacked standing to sue over the constitutionality of the Sec. 5000A mandate that requires individuals to obtain minimum essential health coverage. * Other recent cases have dealt with early distributions from retirement accounts, passive activity losses, hobby losses, substantiation requirements related to net operating losses, and other topics.
Book Reviews Walters, Kerry; Speers, Samuel H; Bankard, Joseph ...
Theology Today,
01/2011, Letnik:
67, Številka:
4
Book Review
Recenzirano
Faith and Its Critics: A Conversation Fergusson, David New york: Oxford University Press, 2009. 195 pp. $35.00. Atheist Delusions: The Christian Revolution and Its Fashionable Enemies Hart, David ...Bentley New Haven, CT: Yale University Press, 2009. 249 pp. $28.00. Theology in Search of Foundations Rauser, Randal New york: Oxford University Press, 2009. 313 pp. $100. Evangelical Disenchantment: Nine Portraits of Faith and Doubt Hempton, David New Haven, CT: Yale University Press, 2008. 233 pp. $30.00. Without Nature? A New Condition for Theology Edited by Albertson, David; King, Cabell New York: Fordham University Press, 2010. 469 pp. $39.00. Inclusive Yet Discerning: Navigating Worship Artfully Brown, Frank Burch Grand Rapids: Eerdmans, 2009. 164 pp. $18. Democratizing Biblical Studies: Toward an Emancipatory Educational Space Fiorenza, Elisabeth Schüssler Louisville, Ky: Westminster John Knox, 2009. 215 pp. $24.95. Keys to First Corinthians: Revisiting the Major Issues Murphy-O'Connor, Jerome Oxford: Oxford University Press, 2009. 307 pp. $99.00. Karl Barth and the Fifth Gospel: Barth's Theological Exegesis of Isaiah Gignilliat, Mark S. Burlington, VT: Ashgate, 2009. 165 pp. $99.95. The Cambridge Companion to Paul TillichEdited by Re Manning, Russell Cambridge, UK: Cambridge University Press, 2009. 322 pp. $29.99. Martin Luther King, Jr. and the Image of God Wills, Richard Wayne New York: Oxford University Press, 2009. 242 pp. $55.00.
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