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PATH Act Update: Depreciation Provisions Clarified
This past April the IRS issued Revenue Procedure 2017-33 which provided additional guidance on several beneficial provisions of the Protecting...
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IRS Tires of Valuation Disappearing Act
IRS Proposes Regulations Restricting Discounts on Family Transfers Experts have been able to assist families transfer wealth between generations using...
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Identity Protection PIN Update
Last year we addressed the question, “Do I Need an Identity Protection PIN to File My Return?”, as the IRS...
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TPR Update: Favorable Changes for Some Taxpayers
As we wrap up the second year in which the tangible property regulations (TPR) have been in effect, the IRS...
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TPR Update: Small Businesses Need Not File Forms 3115
Last Friday the 13th was one to remember at Perkins & Co! After months of gearing up to prepare Forms 3115...
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Congress Passed The Tax Increase Prevention Act of 2014
We held off writing our year-end message with hopes that Congress would provide clarity for taxpayers before 2014 is over....
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AICPA Warning – Is your Employee Benefit Plan Auditor Qualified?
On December 3, 2014 the AICPA Employee Benefit Plan Audit Quality Center issued a Plan Advisory, The Importance of Hiring...
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The New Tangible Property Rules Take Effect Now
As the expression goes, change is inevitable. This year, change in accounting method may also be inevitable. We’ve previously discussed...
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Judge Overturns Oregon’s Same-Sex Marriage Ban
Federal judge Michael McShane ruled on May 19th that Oregon’s prohibition on same-sex marriage was unconstitutional. We devoted a lot...
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Trusts and the 3.8% Medicare Surtax
Welcome to the wacky world of the new 3.8% Medicare Surtax! Did you know it also applies to trusts? As we...
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Act Now or Pay Later: Unraveling the New “Repair” Regulations
The road to the final regulations has been an arduous one, and has involved significant revisions as the IRS solicited...
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Oregon Recognizes Out-of-State Same-Sex Marriages
Despite Oregon’s continuing constitutional ban on same-sex marriages, the Oregon Department of Administrative Services announced today that all Oregon agencies...
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Oregon Budget Deal Good for Active Owners of Partnerships, LLCs, S Corps
Last week, the Oregon legislature passed HB 3601 as part of the “grand bargain” that, among other provisions, changes individual...
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Tangible Property Update
Last month the IRS released final tangible property regulations which include significant taxpayer-friendly changes and will challenge virtually every business...
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Married In Any Jurisdiction Means Married Under Federal Tax Law
Earlier this summer, the Supreme Court ruled unconstitutional the provisions of the federal Defense of Marriage Act that prohibited same-sex...
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Changes to Oregon Individual Income Tax Deductions for 2013 and 2014
The Oregon Legislature did not pass any big tax bills this session, but they did limit a favorite deduction for...
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Employer Health Insurance Mandate Delayed until 2015
The Treasury Department announced yesterday that it has decided to delay the effective date of the employer health insurance mandate...
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Post-DOMA, Clarity for Oregon’s RDPs?
Yesterday was an interesting day for tax practitioners and estate planners who work with same-sex couples! As much as we...
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Managing the Impact of 2012 ATRA Tax Rate Increases
The American Taxpayer Relief Act of 2012 was signed into law on January 2, 2013. While it included a lot...
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Arts Tax Deadline Extended to May 15th
Good news Portlanders, the Arts Education and Access Tax (“Arts Tax”) filing deadline moved from April 15th to May 15th. ...
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Online Filing Available for Portland Arts & Education Access Tax
The City of Portland Revenue Bureau is now accepting payments for the Arts Education and Access Income Tax (“Arts Tax”)...
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American Taxpayer Relief Act – Estate and Gift Tax Provisions
As has been widely reported, we averted the “fiscal cliff” doomsday scenario by our fingernails when the Senate passed the...
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IRS Releases New Information About Medicare Tax Surcharges
Starting January 1, 2013, two new tax “surcharges” will apply to income earned by individuals making more than $200,000 per...
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IRS Announces 2013 Inflation Increases to Certain Key Indexes
On Thursday, October 18, the IRS and the Social Security Administration released various inflation adjustments to key limits and exclusions....