Vol. 47 No. 11, November - November 2016
Index
- Transaction pursuant to qualified stock purchase treated as distribution in liquidation.
- Treatment of wellness program benefits and employer reimbursements under a sec. 125 cafeteria plan.
- Home agency reasonably treated workers as independent contractors.
- Dental practice's management fees were not ordinary and necessary business expenses.
- Tax Court finds compensation reasonable, rejects IRS attempt to modify independent-investor test.
- Payments under state's in-home supportive care programs can be excluded from gross income.
- Rev. rul. 2016-15 and the uniform application of sec. 108 to QRPBI.
- Net investment income tax: how does it affect you?
- Tax Court rules in favor of taxpayers in passive activity loss case.
- Basis for 'bad boys'.
- Clarification of the fair market value calculation for the discharged QRPBI exclusion.
- Fractional interests in property.
- IRS updates safe harbor on contributions to capital for transfers to public utilities.
- Acquired taxpayer is not eligible for success-based fee safe harbor of rev. proc. 2011-29.
- Consistent basis reporting between estates and beneficiaries.
- Should the United States enact a patent box?
- The ABCs of Form 1095.
- Engagement letters: review them before it is too late.
- Ethics and risk issues in FBAR preparation.
- Working with today's students.
- Deciding whether to roll over to a Roth IRA.
- Determination of U.S. Virgin Islands residency overturned.
- Duty of consistency precludes taxpayers' argument.