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Publications & Resources

Community Bank Tax Toolkit

San Francisco – Sacramento

Click the links below to view PDFs of the information.

Deferred Tax Assets Pre-tax income and the impact of DTAs “History of cumulative losses in recent years” DTA and the Call Report Regulatory Capital Limitations	Directors’ Issues Directors’ fees paid to non-resident directors
Tax Definitions Link to Tax Definitions Auto Rules Low Income Housing Partnerships	S Corp Banks NEW Application of interest expense disallowance to Municipal (tax-exempt) obligations Family Election – How many shareholders does the Bank have?  S Corps and cancellation of indebtedness income (CODI)
Quick Hits Mileage Rates Parking Rates Quick Hits tax rates for 2010 The New LMSB Directive on Interest on Nonaccrual Loans	Current Events Taxation of Bank Enterprise Awards Repeal of the Significantly Expanded Form 1099-Misc Reporting Rules  Californja Budget Act of 2010 Small Business Jobs Act of 2010 2009 Muni Bond Rules Timing of the deduction for bonus accruals  Employer reporting requirements for ISOs and non-qualified options Tax Timing for the Prepaid FDIC Assessment

 

Perry-Smith Tax Partners – Banking

Jim Goeller: 415-576-1100 (james.goeller@crowehorwath.com)
Susie Choy: 415-576-1100 (susiec@perry-smith.com)
Ken Astle: 916-441-1000 (kena@perry-smith.com)
Jeff Bertleson: 916-441-1000 (jeffb@perry-smith.com)

Circular 230 Notice: All of the tax information on website and related links represent general information. The information is general in nature and should not be relied on for the avoidance of penalties. If there are specific questions, please contact your tax advisor.

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