Vol. 47 No. 10, October 2016
Index
- Third-party borrowing and the sec. 385 prop. regs.: end-around or Hail Mary?
- R&D tax credit changes benefit small businesses.
- DOL's final overtime rule has traps for the unwary.
- Asset acquisition target ineligible for success-based fee safe harbor.
- State and local tax considerations for inbound foreign entities.
- Taxation of gambling.
- The ins and outs of owning a losing investment in an IRA.
- The front-end straw man and the build-to-suit exchange.
- Managing sales and use tax risk through a policy and procedure review.
- Tax relief for executive compensation clawbacks under proposed Dodd-Frank rules.
- Recent developments in estate planning.
- Will 'a better way' for a confident America lead to tax reform?
- Application of partial asset dispositions and the de minimis safe harbor.
- Will your next tax appeal be a videoconference?
- A glimpse into the new partnership audit rules.
- Advantages of an optional partnership basis adjustment.
- Tax Court needs to do more work in interpreting totalization agreement.
- Online poker accounts not subject to FBAR reporting.