Key Tax Developments, Quarter 3

Educational Articles | 11.11.2013

We’ve summarized some of the tax developments from the last three months that may have an impact on you and your family.  Some of the highlights from this quarter include:

  • Updates on the Affordable Care Act (ACA) tax credit and regulations on that credit
  • New regulations for deducting/capitalizing property costs and for depreciable property
  • Developments in tax treatment of same sex couples after the Supreme Court decision to strike down section 3 of DOMA (Defense of Marriage Act)
  • Guidance for late elections regarding S corporations
  • Information for employers about a simplified per-diem increase
  • Update on Supreme Court’s handling of FICA tax treatment of severance pay

Click here for full document.

Similar Articles
Department of Labor Ab...

Nexsen Pruet, PLLC reports that the Department of Labor has officially abandoned the O...Read More

Key Tax Developments, ...

Here are some of the major tax developments from 2017’s 2nd quarter that may affect yo...Read More

South Carolina Infrast...

Overriding Governor Henry McMaster’s veto, the South Carolina Legislature has passed t...Read More

Your Name (required)

Your Email (required)


Your Message

Please leave this field empty.

First Name (required)

Last Name (required)

Business (if applicable)

Phone Number

Your Email (required)


Please leave this field empty.