Top Ten Tax Developments of 2012

Here are my recommendations for a Top Ten Tax Developments List for 2012:

1. The Fiscal Cliff and Year-End Tax Legislation
2. Calling for Comprehensive Tax Reform
3. The Supreme Court Weighs in Favorably on Part of Health Care Legislation
4. Due Diligence Reminders for Charitable Contributions
5. Lengthy and Intricate IRC §1411 Proposed Regulations
6. Postponement of the Lengthy and Intricate Repair Regulations
7. Possible FICA Tax Refunds
8. Likely Elimination of the Need for Overused Practitioner's Email Disclaimer
9. Apportionment of Business Income and the Relevance of the Multistate Tax Compact
10. Moving Closer to Federal Action on State Sales Tax Nexus

Please click here to read my short article from the AICPA Tax Insider with the details of the above items.

Comments?  What might you have included instead?