Important Developments in Federal Income Taxation
Edward A. Morse
Creighton University - School of Law
December 2, 2013
Great Plains Tax Institute, Omaha, Nebraska, December 5, 2013; State Bar of South Dakota, Tax Update XXXV, Sioux Falls, South Dakota, December 13, 2013.
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).
Number of Pages in PDF File: 99
Keywords: federal income taxes, federal employment taxes, healthcare
JEL Classification: H24, H25, H26, K34, K42
Date posted: December 20, 2013