MISCELLANEOUS
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IRA Heirs Beware Mistakes
Nonspouse beneficiaries who inherit an IRA should watch out for these common pitfalls. By , Editor From February 2013 It’s easy to be distracted when a loved one dies, but you need to keep your wits about you if you’re inheriting an IRA. Surviving spouses have some leeway, but nonspouse heirs must tread carefully.
Test Your Smarts on…401(k)s and IRAs
How much do you know about 401(k)s, IRAs and other retirement accounts? Try this quiz.
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Contributed Property in the Hands of a Partnership
Editor: Albert B. Ellentuck, Esq. A partnership that receives contributions of property must establish the basis, the holding period, and the character of the property in the hands of the partnership, and also determine available accounting and depreciation methods. Sec.
Innocent Spouse Relief Under Rev. Proc. 2013-34
EXECUTIVE SUMMARY Image by kwasny221/istock Married taxpayers who file joint income tax returns are jointly and severally liable with their spouses for any income tax arising from those returns, regardless of which spouse earned the income.