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The IRS issued long-awaited final (T.D. 9636) and proposed regulations regarding the treatment of expenditures incurred in acquiring, producing, or improving tangible assets, including rules on determining whether costs related to tangible property are deductible repairs or capital improvements.

The IRS noted that it had received many comments on the regulations, most of which it addressed in issuing the rules. (The AICPA submitted a comment letter recommending various changes, described here.)

The regulations affect all taxpayers that acquire, produce, or improve tangible property. The final regulations, which will be published in the Federal Register on Sept. 19 and apply to tax years beginning on or after Jan. 1, 2014, do not finalize or remove the temporary regulations governing dispositions of property under Sec. 168. Instead, to address significant changes in this area, revised proposed regulations were issued at the same time as the final regulations.

The final regulations adopt the temporary regulations issued in 2011 (T.D. 9564), with the following changes:

In response to comments that the $100 threshold for property that is exempt from capitalization was too low, the final rules raise it to $200 and retain the rule that the amount can be increased in IRS guidance. The rules also incorporate the definition of standby emergency spare parts contained in Rev. Rul. 81-185 and make these spare parts eligible for the optional election to capitalize certain materials and supplies.

The final rules retain the rule in the temporary regulations permitting taxpayers to elect to capitalize certain materials and supplies but, in response to comments, limit the rule to rotable, temporary, or standby emergency spare parts.

The rules clarify that taxpayers may revoke the election discussed above by filing a ruling request, which the IRS will grant if the taxpayer establishes that it acted reasonably and in good faith and that revocation will not prejudice the government.

The final rules change the requirement that taxpayers using the optional method for pools of rotable spare parts use it for all pools of rotable spare parts used in that trade or business to permit taxpayers to not use the optional method for those pools of rotable spare parts for which it does not use the optional method in its books and records for the trade or business.

Also in response to many taxpayer comments, the final rules clarify the de minimis rules, including permitting the safe harbor to be elected each year, providing rules for taxpayers without applicable financial statements to use the method, and simplifying the complicated method for calculating the ceiling for applying the de minimis amount provided in the temporary regulations.

The preamble clarifies that earlier revenue procedures treating certain property as materials and supplies are not affected by the final rules.

Again in response to comments, the final rules allow taxpayers that are members of consolidated groups for financial statement purposes but not for federal income tax purposes to use the applicable financial statements and accounting procedures of their group to qualify for the de minimis safe harbor.

The final rules change the treatment of additional costs of acquiring property subject to the safe harbor to include additional invoice costs, such as delivery fees.

Again in response to comments, the final rules simplify the de minimis safe harbor by requiring all materials and supplies be included if taxpayers elect to use the safe-harbor method.

Another change is a clarification of the interaction of the de minimis rule with the rule under Sec. 263A that certain property be capitalized.

The final rules clarify the meaning of certain terms that are used in determining contingency fees for inherently facilitative costs in acquiring property that are required to be capitalized.

In response to comments, the final rules provide that taxpayers may deduct the removal cost when they remove a unit of property.

A significant change for small taxpayers is that taxpayers with gross receipts of $10 million or less can elect to deduct, for buildings that initially cost $1 million or less, the lesser of $10,000 or 2% of the adjusted basis of the property for repairs, etc. each year.

The IRS also issued proposed regulations on dispositions of property depreciable under the Modified Accelerated Cost Recovery System (REG-110732-13). The IRS had announced in Notice 2012-73 that it intended to revise the disposition rules that appeared in the temporary regulations.

Friday’s proposed regulations contain those revisions, but taxpayers can continue to apply the rules in Temp. Regs. Secs. 1.168(i)-1T and 1.168(i)-8T for tax years beginning on or after Jan. 1, 2012, and before Jan. 1, 2014.

While the proposed regulations contain many of the same property disposition rules as the 2011 temporary regulations, they make changes to the rules on determining the asset disposed of and the qualifying disposition of an asset in a general asset account. They also contain new rules for partial asset dispositions.

Comments on the proposed regulations are requested within 60 days of their publication in the Federal Register(scheduled for Sept. 19), and a public hearing has been scheduled for Dec. 19. Source: AICPA

 
 
 
 

INVESTMENT INCOME TAX TO IMPACT ESTATES AND TRUSTSThe Patient Protection and Affordable Care Act (P.L.111–148), (as amended by the Health Care and Education Reconciliation Act of 2010 (Pub.L. 111-152), contains a 3.8% net investment income tax (NIIT), that will impact estate and trusts, starting in 2013.  

For tax years beginning after 2012, new Internal Revenue Code (IRC) section 1411 imposes a 3.8 percent tax on certain passive investment income of individuals and of trusts and estates above certain threshold amounts.  To assist in planning to minimize the impact of the tax on estates and trusts, practitioners should understand what income it applies to and how the tax is calculated.

This page contains resources for members to better assist their clients in planning for the 3.8% net investment income tax and its impact on trusts and estates.  It includes links to webinars that cover the new tax and estate and trust income, avoiding gains on funding, the timing of distributions, proper investments to avoid the NIIT and more.  We appreciate the contributions from Robert Keebler, an AICPA member who developed many of these resources and is making them available to our members. Source: AICPA.

 

IRS Changes Tax Filing Requirements for Large Corporations, PartnershipsThe Internal Revenue Service said it will be making changes to the filing requirements for corporate and partnership taxpayers with assets of between $10 million and $50 million in an effort to lighten the burden.

The changes pertain to the Schedule M-3 filing requirement for taxpayers with assets between $10 million to $50 million for Forms 1120, 1120-C, 1120-F, 1120S, 1065 and 1065-B.

These business taxpayers will be permitted to file Schedule M-1 in place of the Schedule M-3 Parts II and III. The changes will be effective for tax years ending on Dec. 31, 2014, and later.However, the IRS added that no changes are currently planned to the Schedule M-3 requirements for Forms 1120-L or 1120-PC, nor for Form 1120 taxpayers filing as a mixed group.

The IRS said the reason for the changes is to reduce filing burden and to simplify reporting for these corporations and partnerships. The changes affect the filing requirements for Schedule M-3, “Net Income (Loss) Reconciliation for Corporations with Total Assets of $10 Million or More.”

Effective for tax years ending Dec. 31, 2014 and later, corporations and partnerships with at least $10 million but less than $50 million in total assets at tax year end will be permitted to file Schedule M-1 instead of Schedule M-3, Parts II and III. Schedule M-3, Part I, lines 1-12 will continue to be required for these taxpayers. Those taxpayers electing to file Schedule M-1 must report book income on Schedule M-1, line 1, equal to the book income amount reported on Schedule M-3, Part I, line 11. Corporations and partnerships with $10 million to $50 million in total assets may voluntarily file Schedule M-3 Parts II and III rather than Schedule M-1. This change applies to corporations and partnerships filing Forms 1120, 1120-C, 1120-F, 1120S, 1065 and 1065B.

Corporations and partnerships filing Forms 1120, 1120-C, 1120-F, 1120S, 1065 and 1065B with $10 million to $50 million in total assets will not be required to file Form 1120 Schedule B, Form 1065 Schedule C or Form 8916-A.

The IRS’s Large Business & International Division is continuing to consider changes to Schedule M-3 and to the requirements for the book-to-tax reconciliation for corporations with $10 million to $50 million in total assets filing Form 1120-L, 1120-PC, or filing as a mixed group including the requirement that mixed groups sub-consolidate and file Form 8916, the IRS noted. In addition, the IRS LB&I Division is considering changes to Schedule M-3 and to the requirements for the book-to-tax reconciliation for corporations and partnerships with $50 million or more in total assets.

Schedule M-1 detail is currently filed electronically as four attachments, one each to Schedule M-1 lines 4, 5, 7, and 8.  This will not change, according to the IRS.

Partnerships with less than $10 million in total assets that are currently required to file Schedule M-3 (adjusted total assets of $10 million or more, total receipts for $35 million or more, or a reportable entity partner also required to file Schedule M-3) will continue to file Schedule M-3, Part I and may elect to file Schedule M-1 in place of Schedule M-3, Parts II and III.  Partnerships with less than $10 million in assets will not be required to file Form 1065 Schedule C or Form 8916-A.

Corporations and partnerships with less than $10 million in total assets that are not otherwise required to file Schedule M-3 are currently allowed to voluntarily file Schedule M-3. These taxpayers can continue to voluntarily file Schedule M-3, according to the IRS, and they may elect to file Schedule M-3 Parts I, II, and III or to file Schedule M-3 Part I and to file Schedule M-1 in place of Schedule M-3 Parts II and III. Such corporations and partnerships will not be required to file Form 1120 Schedule B, Form 1065 Schedule C, or Form 8916-A.

 
 
 
 
 
 

Lawmakers Blast IRS for Targeting Conservative NonprofitsHouse and Senate lawmakers on May 10 blasted the IRS after learning that the Service had targeted approximately 75 conservative groups for additional scrutiny. In February 2012,

Tea Party organizations reportedly received letters from the regional IRS office in Cincinnati, demanding hundreds of pages of documents with little indication of the criteria being applied.

The IRS released the following statement: "Between 2010 and 2012, the IRS saw the number of applications for section 501(c)(4) status double. As a result, local career employees in Cincinnati sought to centralize work and assign cases to designated employees in an effort to promote consistency and quality. This approach has worked in other areas. However, the IRS recognizes we should have done a better job of handling the influx of advocacy applications. While centralizing cases for consistency made sense, the way we initially centralized them did not. Mistakes were made initially, but they were in no way due to any political or partisan rationale. We fixed the situation last year and have made significant progress in moving the centralized cases through our system."

The statement noted that, "[t]o date, more than half of the cases have been approved or withdrawn. It is important to recognize that all centralized applications received the same, even-handed treatment, and the majority of cases centralized were not based on a specific name. In addition, new procedures also were implemented last year to ensure that these mistakes won’t be made in the future. The IRS also stresses that our employees—all career civil servants—will continue to be guided by tax law and not partisan issues."

"While I’m glad to see the IRS apologize for unfairly targeting conservative groups, this frankly isn’t enough," said Senate Finance Committee ranking member Orrin G. Hatch, R-Utah, in a statement issued to the press. "We need to have ironclad guarantees from the IRS that it will adopt significant protocols to ensure this kind of harassment of groups—whether liberal, conservative or moderate—that have a constitutional right to express their own views never happens again."

The White House immediately condemned the IRS action, saying it was inappropriate and was under investigation by the IRS Inspector General. "This matter is under investigation," White House Spokesman Jay Carney said at a briefing. "What we know of this is of concern and we certainly find the actions taken, as reported, to be inappropriate, and we would fully expect the investigation to be thorough and for corrections to be made in a case like this."

Senate Republican Leader Mitch McConnell, R-Ky., had earlier called on the Obama administration to do a government-wide review in the wake of the IRS’s acknowledgment that the Service targeted conservative groups during the 2012 national election. "Today’s acknowledgment by the Obama administration that the IRS did, in fact, target conservative groups in the heat of last year’s national election is not enough," said McConnell. "Today, I call on the White House to conduct a transparent, government-wide review aimed at assuring the American people that these thuggish practices are not underway at the IRS or elsewhere in the administration against anyone, regardless of their political views."

House lawmakers followed suit, immediately declaring that they would start an investigation. House Majority Leader Eric Cantor, R-Va., announced that the House will investigate the IRS for targeting conservative tax-exempt organizations for their political affiliation. "The IRS cannot target or intimidate any individual or organization based on their political beliefs. The House will investigate this matter," declared Cantor.

House Ways and Means Subcommittee on Oversight Chairman Charles W. Boustany, R-La., said there is an ongoing investigation by his committee of the matter. "When I was made aware the Internal Revenue Service may be unfairly targeting conservative groups based on their political beliefs, I immediately directed the subcommittee which I lead, the Ways and Means Subcommittee on Oversight, to conduct a thorough investigation into this matter," said Boustany. "As we learned today, the concerns of these conservative groups who felt they were being unfairly targeted have been justified." Boustany sent a letter to the Service insisting the IRS provide copies to the House Ways and Means Committee of all correspondence containing the words "tea party," "patriot" or "conservative," as well as the names and titles of any Service employees involved in delaying the approval of the applications in question. "Since the inception of this investigation, the Ways and Means Committee has persistently pushed the IRS to explain why it appeared to be unfairly targeting some political groups over others—a charge they repeatedly denied," Boustany wrote. "My greatest concern is what would have come from this blatant abuse of power if members of Congress, as well as others, had not spoken up and stepped in to question the IRS about these activities."

In August 2012, 10 Senators sent a letter to then-IRS Commissioner Douglas H. Shulman asking the Service to clarify its intentions for 501(c)(4) organizations. In March 2012, a dozen Republican senators called on the IRS to prevent politics from playing a role in any action taken on nonprofit 501(c)(4) organizations after several groups applying for the status received excessive follow-up inquiries from the Service. A similar group of senators questioned the Service’s preservation of privacy protections for these groups in June 2012.

American Taxpayer Relief Act Extends Bush-Era Tax Cuts.In the early hours of January 1, 2013, the Senate passed, by an 89-8 vote, the American Taxpayer Relief Act of 2012 (P.L. 112-240), which, along with many other provisions, permanently extends the so-called Bush-era tax cuts for low- and middle-income individuals.

The House followed with passage by a 257-167 vote late in the day on January 1, 2013. Thus, the more than decade-long fight over the fate of the tax cuts, originally enacted under the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) (P.L. 107-16), accelerated under the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) (P.L. 108-27) and extended by Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 (2010 Tax Relief Act) (P.L. 111-312) comes to an end. President Obama signed the bill into law on January 2, 2013.

When EGTRRA and JGTRRA were originally enacted, they were subject to a sunset provision that helped satisfy budget requirements and caused all of the changes to expire at the end of 2010, including a return to pre-2001 law for estate and gift taxes. After a long battle at the end of 2010, the 2010 Tax Relief Act extended the Bush-era tax cuts for two years and set the estate tax at a maximum 35-percent rate with an inflation-adjusted $5 million exemption. Now, in 2012, after an even longer battle featuring a lame duck Congress and newly re-elected President, the 2012 Taxpayer Relief Act was passed just in time to spare a majority of taxpayers a significant tax hike.

The legislation preserves the existing lower rates on capital gains and dividends for low- and middle-income individuals, but increases those rates on higher-income individuals. It also locks in a maximum 40-percent rate on estate and gift taxes (with the same inflation-adjusted $5 million exemption effective in 2011 and 2012). The Act includes permanent AMT relief, extends bonus depreciation one year to property generally placed in service before January 1, 2014, increases the Code Sec. 179 dollar and investment limitations for tax years beginning in 2012 and 2013, provides the Medicare “doc” fix for 2013 and extends unemployment insurance. Finally, dozens of other expired or expiring provisions, including some not subject to the EGTRRA and JGTRRA sunsets, are extended, including:

Marriage penalty relief

Deductions fo rstudent loan interest, and tuition and fees

Enhanced child tax, and child and dependent care credits

Simplified earned income credit

Deductions for primary and secondary school teacher expenses

Deductions for state and local sales taxes

Research credits

Energy-efficiency credits for homes and vehicles, and

Many more provisions

The expiration of the Bush-era tax cuts was just one portion of what had become known towards the end of 2012 as the “fiscal cliff.” Other non-tax provisions that carried a December 31, 2012 deadline included budget sequestration mandated by the Budget Control Act of 2011 and various subsidies related to agriculture. The American Taxpayer Relief Act of 2012 also addressed those issues.

 

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I trattamenti sopra le tre volte il minimo devono conguagliare la minore rivalutazione applicata da aprile, ma in vigore già nel primo trimestre. Scure sugli assegni oltre 100 mila euro


Sciopero trasporto aereo, Alitalia cancella più di trecento voli

Ecco la lista di voli Alitalia interessati e i canali per chiedere informazioni o nuovi biglietti


WhatsApp entra nello studio medico. Sanità digitale, l'Italia spende di più ma è ancora a due velocità

Presentato oggi il rapporto 2019 del Politecnico di Milano sulla Sanità Digitale. La spesa delle strutture sanitarie ha segnato nel 2018 una delle migliori crescite di sempre a 1,39...


Il settore delle costruzioni cala dello 0,9% a marzo rispetto a febbraio

Dato negativo per uno dei comparti strategici per la nostra economia. La tendenza, però, è favorevole in rapporto al 2018


Risparmio.ilgiornale.it
Risparmio

Navigare tra government e corporate bond

Il livello di indebitamento, i rating e gli utili societari sono fattori rilevanti per i mercati degli spread. I primi due fattori continuano a essere rilevanti per i titoli di Stato...


Etf, rallenta il mercato europeo

Nuova frenata per la raccolta nel mercato europeo degli exchange-traded fund, che nel mese di aprile registra flussi di investimento pari a 3,7 miliardi di euro, inferiori di quasi il...


La fiducia riposta nei bond è eccessiva?

Al momento, in un contesto di tassi bassi, la domanda di obbligazioni è molto robusta. La domanda degli investitori di obbligazioni di nuova emissione supera di gran lunga l’offerta....


Un anno all’insegna di volatilità e incertezza

Maggiore volatilità sui mercati, aumento dei tassi di interesse, tensioni commerciali, rischio di bolle di mercato, fine del bull market sulle borse statunitensi. Sono queste le...


Attenti alle mode che creano le bolle

Nella maggior parte dei casi, seguire una moda equivale a effettuare acquisti quando il mercato ha già esaurito gran parte del suo potenziale rialzista, a correre un rischio molto...


Dove investire nei prossimi mesi

Bene l’azionario emergente e i corporate bond statunitensi, mentre peggiorano le aspettative sui Bund tedeschi e le previsioni sul prezzo del petrolio. Sono alcuni dei punti chiave...


Le radici profonde della Brexit

Tutto è partito da David Cameron, che promise di indire un referendum per accontentare gli euroscettici del suo partito, pensando che giammai avrebbe ottenuto la maggioranza assoluta....


Fondi, quanto è difficile battere l’indice

Chi vince tra gestione attiva e gestione passiva? Dalla comparsa dei fondi indice nel mondo degli investimenti, questo è uno dei temi maggiormente dibattuti nel mondo finanziario, con...


Nasdaq, quotazioni elevate ma prospettive ancora attraenti

Il settore tecnologico è stato molto di supporto per le performance dei mercati statunitensi nell’ultimo decennio, anche se bisogna notare che in gran parte ciò è stato una...


Etf europei, a marzo raccolta in calo

Rallenta la raccolta dell’industria europea degli Etf, che dopo aver visto investimenti netti per 13,7 miliardi di euro nel mese di febbraio, vede più che dimezzati i flussi nel mese...


Financials
Financials

UBS scrambles to revive its faltering investment bank

Shorn of its hard-driving leader Andrea Orcel, the business has suffered a drop in profits


Google to buy NY building for 100 times its 1996 price

Agent who helped broker the deal has now sold the Manhattan property five times


Morgan Stanley and Goldman Sachs: the kingpins of tech IPOs

Welcome to Due Diligence, the FT’s daily deals briefing


British Steel was awaiting £30m disputed insurance claim

UK steelmaker pushed for settlement after furnace blowout


M&S’s £600m rights issue is more like a Lidl offer

Fundraising for Ocado venture will not deliver a profiterole or a profit for a while


Day trader flew to London to discuss deal news stories, court told

Alshair Fiyaz allegedly sought FT and Bloomberg reports about a potential Northstar takeover


TransferWise/fintech: exiles on Main Street

Takeovers by big rivals could stop start-ups but investors will be laughing either way


Lloyd’s of London proposes major shake-up to its governance


Predatory lending is alive and well in new sectors

New York taxi industry shows disturbing parallels to the 2008 crisis


RBS-backed fintech Loot enters administration

State-owned bank backed out of a potential deal to buy the whole group


CNN.com - RSS Channel - App International Edition
CNN.com delivers up-to-the-minute news and information on the latest top stories, weather, entertainment, politics and more.

Mobile networks in Asia and Europe suspend orders for Huawei smartphones


A photographer went inside three Huawei campuses in China and this is what he saw


Voter turnout highest ever for Indian elections


India's minorities fear return of Modi

"It's not even been one year. I really miss him," says Sahila Khan, her head bowed and sitting in a small room that belonged to her father, Rakbar, a Muslim farmer who was lynched by...


UK suffers major UN defeat over Chagos Islands decolonization

The United Nations General Assembly has voted overwhelmingly to condemn the UK's continued occupation of the Chagos Islands -- a humiliating defeat for London on its continued...


For China's LGBTQ people, Taiwan's rainbow victory is a moment of joy and pain

When Chinese gay rights activist Peng Yanhui heard that Taiwan had approved a bill legalizing same-sex marriage on May 17 as he boarded a flight, he burst into tears of joy.


Trump rejects Pelosi's claim that he 'engaged in a cover-up'


5 reasons why Pelosi doesn't want to impeach Trump


FIFA decides not to add 16 teams for 2022 World Cup finals

World football governing body FIFA said Wednesday that the number of teams at the next men's World Cup will remain at 32.


Michael Avenatti charged with stealing $300,000 from former client Stormy Daniels

A federal grand jury in Manhattan indicted celebrity attorney Michael Avenatti on Wednesday in two alleged schemes, charging him with fraud and aggravated identity theft involving his...


Top News & Analysis
CNBC is the world leader in business news and real-time financial market coverage. Find fast, actionable information.

Silent retreat: What a 3-day digital detox did for me

Tech usage and addiction inspires a billion-dollar mindfulness industry. CNBC's Uptin Saiidi attempts three days without any digital gadgets.


China has been emitting illegal greenhouse gas that destroys ozone layer, scientists find

China accounted for 40% to 60% of the global increase in trichlorofluoromethane, or CFC-11, emissions between 2014 and 2017, a study found.


India just started counting votes for its massive election. Modi is expected to win

After holding parliamentary elections over seven phases, India started counting the votes on Thursday — and Prime Minister Narendra Modi's Bharatiya Janata Party-led coalition is...


Huawei says its own operating system could be ready this year if it can't use Google or Microsoft

The CEO of Huawei's consumer business, said Huawei's own operating system could be ready for use in China by fall this year.


US reportedly urges South Korea to reject Huawei products

In one incident, a U.S. State Department official told a South Korean counterpart that local telco LG Uplus Corp, which uses Huawei's equipment, should "not be allowed to serve in...


Senator claims Trump may use Iran threat to sell bombs to Saudis without Congress' approval

U.S. President Donald Trump's administration plans to use a loophole and rising tensions with Iran to sell bombs to Saudi Arabia, Senator Chris Murphy said on Wednesday.


Honda recalls 118,000 SUVs in the US for sudden air bag deployments

Honda Motor's U.S. unit said on Wednesday it is recalling 118,000 new U.S. SUVs following reports of three injuries tied to sudden airbag deployments.


New Jersey man charged with threatening to bomb Trump Tower

A 20-year-old New Jersey man accused of threatening on social media to "shoot everybody" at a pro-Israel march and bomb the Trump Tower skyscraper in New York City was arrested on...


Panasonic suspends some component shipments to Huawei amid US blacklisting

Japan's Panasonic said on Thursday it has stopped shipments of certain components to Huawei Technologies to comply with U.S. restrictions on the Chinese company.


Asia markets fall amid US-China trade jitters

Treasury Secretary Steven Mnuchin told CNBC on Wednesday that a trip to Beijing to resume trade negotiations has not been scheduled yet, reducing hopes of a speedy resolution to the...


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