Drop-offs have ranged anywhere from homes to cars to the venue itself and the same rules apply for the return of the jewelry at the end of the night.

FORBES: How Movie Stars Pick Oscars Jewelry For The Red Carpet

In the meantime, the old rules apply for your 2012 return.

FORBES: Shhh, Home Office And Other IRS Audit Trigger Secrets

But the leadership team at Skanska is proving that anyone can apply innovation for high rates of return.

FORBES: Yes, You Can Innovate To Grow - Learn From Skanska!

If passengers have organised their own return travel or hotel stays, they should apply to the airline for the money back when they return.

BBC: Iceland volcano: Air passenger rights

In less egregious cases the IRS should strictly apply the statutory penalties for failure to sign a return prepared for pay.

FORBES: 100,000 Preparers Who Failed to Follow New Registration Rules Are a Danger to Public

Once converted, the Bnei Menashe can apply for immigration to Israel under the Law of Return, without needing authorisation from the country's Interior Ministry.

BBC: Bnei Menashe say they are one of the 10 lost tribes of Israel

To avoid this result, A can elect on his 2013 tax return to apply the net gain adjustment provided for in the regulations.

FORBES: The Elf On A Shelf Will Haunt Your Kid's Dreams, And More Thoughts On The Obamacare Investment Tax

The White House plan provides for border enforcement, guest workers and a path to legalization for illegal immigrants already here -- provided they first return to their home country and apply to re-enter legally.

CNN: Commentary: Immigration plan unites far right and far left