FICPA Podcasts

https://player.vimeo.com/video/207928517This Week's Topics

Section 36B Ways and Means Committee to Begin Mark Up of American Health Care Act Section 911 Taxpayer's Abode Remained in the :United States Now Foreign Earned Income Exclusion Allowed And Much More...

https://player.vimeo.com/video/205679120This Week's Topics

Section: 162 No Deduction Allowed for Payment to Related Entity When Reasonableness of Payment Not Demonstrated Section: 166 No Business Bad Debt Nor Partnership Loss Allowed to Taxpayer And Much More...

https://player.vimeo.com/video/204680726This Week's Topics

Section: Security Yet Another Phishing Email Warning from the IRS Section: 408A Sixth Circuit Panel Finds IRS Cannot Use Substance Over Form to Recharacterize DISC-Roth IRA Structure And Much More...

https://player.vimeo.com/video/203595674This Week's Topics

Section: 104 Taxpayer Not Allowed to Exclude Amounts form Income Merely Because IRS Allowed the Position on Three Prior Amended Returns Section: 108 Value of CalPERS Pension Not Included in Calculation of Insolvency And Much More...

https://player.vimeo.com/video/202538259This Week's Topics

Section: 71 Last Minute Changes to Separation Agreement Required Entire payment to Be Treated as Not Alimony Section: 106 Fixed Indemnity Medical Plan Payments Are Taxable as Wages When Received If Premiums Were Not Paid from After-Tax Funds And Much More...

https://player.vimeo.com/video/201481759This Week's Topics

IRS Issues, Then Pulls Back, Proposed Regulations for BBA Partnership Audit Regime - REG-136118-15 And Much More...

https://player.vimeo.com/video/200439116This Week's Topics

Section: 446 IRS Grants Relief to Taxpayer When CPA Firm Inadvertently Failed to Have Taxpayer File Form 3115 Section: 469 Surgeon's Interest in Surgical Center Generated Passive Income and Taxpayer Did Not Need to Group With Medical Practice And Much More...

https://player.vimeo.com/video/199394801This Week's Topics

Section: Security New More Sophisticated Phishing Attacks Aimed at Tax Professionals Section 61 IRS Sets Annual Limits On Value of Vehicles for Cents Per Mile and Fleet-Average Valuation Rule And Much More...

https://player.vimeo.com/video/198471960This Week's Topics

Section: Various List of Expired and Expiring Federal Tax Provisions from 2016-2025 Released by Joint Committee on Taxation Section: FBAR Reporting FinCEN Announces Grant of Automatic Six Month Extension to October 15 for FBAR Reports And Much More...

https://player.vimeo.com/video/195109252This Week's Topics

Section: 162 Surviving Spouse Can Deduct Inherited Farm Inputs Previously Deducted When Purchased In Prior Year By Decedent Section: 4980D Exemption for Certain Small Business HRA Passed By Congress And Much More...