| Autor: |
Cook, Ellen, Fava, Karl L., Gershman, Edward A., Hagy, Janet C., Horn, Jonathan, Moore, Daniel T., Nellen, Annette, Newman, Dennis, Newman, Teri E., Rubin, Kenneth L., Vega, Amy M. |
| Předmět: |
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| Zdroj: |
Tax Adviser; Mar2012, Vol. 43 Issue 3, p174-185, 10p |
| Abstrakt: |
EXECUTIVE SUMMARY *The new Voluntary Classification Settlement Program permits employers who may have misclassified employees as independent contractors to enter into an agreement with the IRS with favorable settlement terms. *The IRS has issued new rules on the time in which a taxpayer must seek equitable innocent spouse relief. *The IRS has also issued more liberal rules for taxpayers to qualify for equitable innocent spouse relief. * The Tax Court held that a first-time homebuyer was entitled to a tax credit under Sec. 36 even though the seller held title until all installment payments had been made, and did not occupy the house for the year the credit was claimed because it needed renovations. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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