Course Updates
JANUARY SUPPLEMENT TO
DAY 1 COURSE MANUAL
Additions to Full Text Documents:
JANUARY SUPPLEMENT
TO
DAY 2 COURSE MANUAL
Day 1:
Day 2:
2009 Inflation Adjustments
RP 200
8
-66
& 2009-21
:
Federal
Inflation Adjustments for 200
9
RP 200
8
-7
2
:
200
9
Standard Mileage Amounts
IR 200
8
-1
18
:
200
9
Pension Inflation Adjustments
RP 200
8
-
59
:
200
8 - 09
Per Diem Travel Amounts
Pub 1542:
U.S.
Government
Travel Per Diems
200
9
Federal Income Tax Rates
2010 Inflation Adjustments
2009 C
alifornia
Income Tax Rates
RP 2009
-24
:
2009
Luxury Auto Depreciation
/Lease
Limits
R
R
200
9
-
6 & 28
:
2009
SIFL Rates
RP 200
9
-47
:
200
9
-
2010
Per Diem Travel Amounts
RP 200
9
-
50
:
Inflation Adjustments for 201
0
RP 2009-
12
:
2009
L
imit
s
for Employer-Provided Autos
R
R
2009-
20
:
A
FRs for July 2009
2009 C
alifornia
Inf
lation Adjustments
2
010 Social Security COLAs
IR 200
9
-118:
20
10
Pension Inflation Adjustments
201
0
Federal Income Tax Rates
RP 200
9
-
54
:
2010
Standard Mileage Amounts
R
ev. Proc. 2009-52:
2009 NOL Carrybacks
S
ingleton-Clarke v Commr
: MBA Expense
Notice 2009-94
- 2010 Pension Inflation Adjustments
Rev. Proc. 2009-6
9
:
Work Opportu
n
ity Credit
N
ew
Alerts:
P
LR 200947004:
MACRS on Integrated Project
M
ilitary Spouses Residency Relief Act
AB 1547:
Use Tax on Non-California LLCS
B
arr
v Commr
: L
ife Insurance Surrender Trap
E
st of Christiansen
v Commr
: F
ormula Clause
Strategy with Charitable Bequest
Est of
Petter
v Commr
: Formula Clause Strategy
with Charitable Bequest
W
orker, Homeownership & Business Assistance Act - Statut
e
P
LR 200945032 -
Loss on
Life Insurance
Surrender
M
cGowen
v Commr
: Life Insurance Surrender
Trap
. Pt 2
R
ohrs
v Commr
:
DUI Accident Casualty Loss
R
ev. Ruls 2010-4 & 5
:
Sec 7216 Disclosure
E
st of Morgens
v Commr
: Q
TIP Gift Tax
W
est Covina Motors
v Commr
: L
egal Fees &
Sec. 1060
T
G Missouri
v Commr
: R
&E Credit
R
ev Rul 2009-39
: P
ayroll Tax Adjustments
Notice 2009-93
:
Truncated ID#s on 1099s
Rev. Proc. 20
10
-
13
:
P
assive Loss Groupings
P
rice
v Commr
:
No Annual Exclusion for Gift
of FLP Interest
California N
ew Jobs Credit Update Memo
California New Jobs Credit
Calculation Spreadsheet
Notice 20
10-15
: 2
008 Heroes Act Guidance
H
ope Credit Still Alive in 2009 for Colleges in Midwest
U
pdate on Employer-Owned Life Insurance Trap
California New Jobs Credit C
lient Data Sheet
IRS Notice Reveals Gift Tax Trap Lurking in Estate Tax Repeal