Important Developments in Federal Income Taxation

Abstract

This outline covers significant development in federal income taxation along with a few other interesting or noteworthy tax topics. The outline also includes brief coverage of the ATRA 2012 and some significant developments under the ACA. It is not intended to provide exhaustive coverage, but it offers selective treatment of items likely to interest practitioners and advisors within a broad range of professional practices. Coverage includes events from late December 2012 to November 2013. These materials were prepared for the Great Plains Tax Institute in Omaha, Nebraska (December 5, 2013) and the State Bar of South Dakota Tax Update XXXV in Sioux Falls, South Dakota (December 13, 2013).

Keywords: federal income taxes, federal employment taxes, healthcare

JEL Classification: H24, H25, H26, K34, K42