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Brian's Tax Blog

A practitioner-to-practitioner blog on Federal income tax issues

http://www.coddingtontax.com/

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Brian's Tax Blog | coddingtontax.com Reviews

https://coddingtontax.com

A practitioner-to-practitioner blog on Federal income tax issues

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1

Brian's Tax Blog: The Final Tangible Property Capitalization Regs (Presenter Vignettes)

http://www.coddingtontax.com/2014/11/the-final-tangible-property.html

A practitioner-to-practitioner blog on Federal income tax issues. Tuesday, November 25, 2014. The Final Tangible Property Capitalization Regs (Presenter Vignettes). The de minimis expensing is made once and is irrevocable. It is made once each year and is irrevocable for that year. You still have to file the election every year. If you do not file method changes in tax year 2014, you will permanently lose tax deductions. The automatic method changes will not be available after tax year 2014. All data and...

2

Brian's Tax Blog: Nov 25, 2014

http://www.coddingtontax.com/2014_11_25_archive.html

A practitioner-to-practitioner blog on Federal income tax issues. Tuesday, November 25, 2014. The Final Tangible Property Capitalization Regs (Presenter Vignettes). The de minimis expensing is made once and is irrevocable. It is made once each year and is irrevocable for that year. You still have to file the election every year. If you do not file method changes in tax year 2014, you will permanently lose tax deductions. The automatic method changes will not be available after tax year 2014. All data and...

3

Brian's Tax Blog: Sep 5, 2014

http://www.coddingtontax.com/2014_09_05_archive.html

A practitioner-to-practitioner blog on Federal income tax issues. Friday, September 5, 2014. Standards for Written Tax Advice. Today I am interested in Circular 230 and its standards for written tax advice. Though I may later address how written tax advice relates to penalty issues, my primary concern is how the standards fit in with Circular 230 after Loving. I am not entirely certain that they do fit in. So lets rewind a few years. Briefly discuss new tax developments. Subscribe to: Posts (Atom). We ma...

4

Brian's Tax Blog: Standards for Written Tax Advice

http://www.coddingtontax.com/2014/09/standards-for-written-tax-advice.html

A practitioner-to-practitioner blog on Federal income tax issues. Friday, September 5, 2014. Standards for Written Tax Advice. Today I am interested in Circular 230 and its standards for written tax advice. Though I may later address how written tax advice relates to penalty issues, my primary concern is how the standards fit in with Circular 230 after Loving. I am not entirely certain that they do fit in. So let's rewind a few years. Congress had clearly given Treasury the power to regulate written tax ...

5

Brian's Tax Blog: Suggested FAQs for the IRS - TPR

http://www.coddingtontax.com/2015/01/suggested-faqs-for-irs-tpr.html

A practitioner-to-practitioner blog on Federal income tax issues. Thursday, January 15, 2015. Suggested FAQs for the IRS - TPR. Tangible Property Capitalization Regulations FAQ Submission. Procedural and Filing Questions. Does MeF support efiling Form 3115? If so, is it part of the return package or is it submitted as a pdf attachment? If not, we will have to mail one copy to Ogden and another with Form 8453, right? My clients never throw away anything. Do I have to audit the underlying accounting in...

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