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SCACPA Podcast 010
Archived series ("Inactive feed" status)
When? This feed was archived on November 23, 2020 15:10 (). Last successful fetch was on May 27, 2020 22:38 ()
Why? Inactive feed status. Our servers were unable to retrieve a valid podcast feed for a sustained period.
What now? You might be able to find a more up-to-date version using the search function. This series will no longer be checked for updates. If you believe this to be in error, please check if the publisher's feed link below is valid and contact support to request the feed be restored or if you have any other concerns about this.
Manage episode 203012398 series 2136540
Lynn Nichols Federal Tax Update Podcast
April 2, 2018, edition
Listen as Lynn Nichols provides commentary on 6 Items pertaining to current developments in U.S. tax law. This week’s topics include:
OUR PROGRAM THIS WEEK INCLUDES . . . . . .
Karen Sowell of the New York State Bar Association Tax Section has submitted comments to address various technical and interpretative issues that have arisen as a result of the addition of section 199A by the Tax Cuts and Jobs Act (P.L. 115-97).
[Tax Notes Today; 3/26/2018]
A divided panel of the Third Circuit affirmed a Tax Court decision that held that a pharmaceutical scientist didn’t transfer all substantial rights to the liquisolid drug technology he developed and, thus, subjected royalties he received under a licensing agreement with a drug company to treatment as ordinary income and not capital gains under section 1235.
[Spireas , Spiridon v. Commissioner; CA 3; No. 17-1084; 3/26/2018]
A U.S. district court, denying a partnership’s request to amend its complaint, held that $11 million in grants the partnership received from the New York State Empire State Development Corp. for restoration of a former federal building constituted income for federal income tax purposes and were not excludable from income.
[Uniquest Delaware LLC et al. v. United States; WD NY; No. 1:15-cv-00638 ; 3/27/2018]
- No Hardship distribution from 401(k) to pay off student loans
[INFO 2018-0001; 1/11/2018; rel. 3/30/2018
- IRS Advises on Exchanges Involving Construction of Replacement Property
[INFO 2018-0003; 1/5/2018; rel. 3/30/2018
- IRS Outlines ‘Dependent’ Qualification for Non-Citizen Children
[INFO 2018-0004; 2/8/2018; rel. 3/30/2018]
49 episodes
Archived series ("Inactive feed" status)
When? This feed was archived on November 23, 2020 15:10 (). Last successful fetch was on May 27, 2020 22:38 ()
Why? Inactive feed status. Our servers were unable to retrieve a valid podcast feed for a sustained period.
What now? You might be able to find a more up-to-date version using the search function. This series will no longer be checked for updates. If you believe this to be in error, please check if the publisher's feed link below is valid and contact support to request the feed be restored or if you have any other concerns about this.
Manage episode 203012398 series 2136540
Lynn Nichols Federal Tax Update Podcast
April 2, 2018, edition
Listen as Lynn Nichols provides commentary on 6 Items pertaining to current developments in U.S. tax law. This week’s topics include:
OUR PROGRAM THIS WEEK INCLUDES . . . . . .
Karen Sowell of the New York State Bar Association Tax Section has submitted comments to address various technical and interpretative issues that have arisen as a result of the addition of section 199A by the Tax Cuts and Jobs Act (P.L. 115-97).
[Tax Notes Today; 3/26/2018]
A divided panel of the Third Circuit affirmed a Tax Court decision that held that a pharmaceutical scientist didn’t transfer all substantial rights to the liquisolid drug technology he developed and, thus, subjected royalties he received under a licensing agreement with a drug company to treatment as ordinary income and not capital gains under section 1235.
[Spireas , Spiridon v. Commissioner; CA 3; No. 17-1084; 3/26/2018]
A U.S. district court, denying a partnership’s request to amend its complaint, held that $11 million in grants the partnership received from the New York State Empire State Development Corp. for restoration of a former federal building constituted income for federal income tax purposes and were not excludable from income.
[Uniquest Delaware LLC et al. v. United States; WD NY; No. 1:15-cv-00638 ; 3/27/2018]
- No Hardship distribution from 401(k) to pay off student loans
[INFO 2018-0001; 1/11/2018; rel. 3/30/2018
- IRS Advises on Exchanges Involving Construction of Replacement Property
[INFO 2018-0003; 1/5/2018; rel. 3/30/2018
- IRS Outlines ‘Dependent’ Qualification for Non-Citizen Children
[INFO 2018-0004; 2/8/2018; rel. 3/30/2018]
49 episodes
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