TY  - BOOK
AU  - 
AU  - Bonner, Paul.
ED  - 
ED  - 
ED  - Journal of Accountancy. 219 (1) : January 2015. pp. 24.
ED  - 
SN  - 2
PY  - 0000///46
CY  - 
PB  - 
KW  - 
KW  - 2
KW  - 0
KW  - 6
KW  - 20
KW  - Tax Preparation;Reform
KW  - Income Tax Returns.;Tax Legislation
KW  - sears;sears0
N1  - Abstract :      Tax preparers and their clients might be experiencing an uneasy deja vu as the 2015 tax filing season opens, perhaps late. As of the beginning of December, the situation recalled the close of 2012 and the fiscal cliff dilemma, which was temporarily remedied by Congress's extension through the end of 2013 of many expired items. During 2014, the House of Representatives passed bills to make some of those provisions, such as the Sec. 41 research and development credit and bonus depreciation, permanent. The Senate, however, had taken no action on these bills as of the beginning of December, and so the list of extenders awaiting action was little changed from two years previously. Nonetheless, some new features for 2014 returns of individuals and businesses that practitioners should know about have taken effect. This article outlines some of these changes and provides references to articles, guidance, and resources for tax practitioners; 5
ER  -