Vol. 47 No. 2, February - February 2016
Index
- Passport revocation and third-party debt collection provisions enacted.
- Proposed regulations govern innocent spouse relief.
- Final F reorganization regs. might make treatment available for reverse mergers.
- Practical strategies for using sampling for the research tax credit.
- Foreign corporation earnings and profits: common misconceptions and pitfalls.
- Local lodging provided to an employee: how to determine whether to include it in the employee's income.
- Sec. 163(l)'s "substantial certainty" test and related-party convertible debt.
- Congress changes partnership audit procedures.
- Oregon courts' recent examination of UDITPA provisions.
- New retail and restaurant remodel/refresh safe harbor for determining repairs.
- Sales-related expenses remove taxpayers from 'small reseller' exception of sec. 263A.
- Updating the fixed-asset listing with estimates after sampling.
- What does the new revenue recognition standard mean for tax?
- Current developments in partners and partnerships.
- Taxation of worthless and abandoned partnership interests.
- Tax return processes: the intersection of due diligence and quality control.
- The use of online quizzes in an introductory tax course.
- Debt modification issues for LLCs.
- Stock received in demutualization has no basis.
- IRS made 'initial determination'.