Vol. 47 No. 5, May 2016
Index
- Specified domestic entities must now report under sec. 6038D.
- Gain and loss recognition under sec. 356(c).
- Bonus depreciation after the PATH Act.
- Notice 2015-79: new anti-inversion guidance.
- A look at the impact of new federal filing deadlines.
- New legislation restricts tax-free REIT spinoffs.
- Changes to the BIG recognition period of sec. 1374(d) (7).
- Ordinary deduction for worthless QSub stock.
- Water's-edge election: effectively connected income and the 20% rule in California.
- IRS affirms deductibility of some - but not all - computer software development and implementation costs.
- Retailer and restaurant remodel-refresh safe harbor: frequently asked questions.
- Personal goodwill and the net investment income tax.
- Earnings stripping: effective tax strategy to repatriate earnings in a global economy.
- Using Excel in the classroom: performing a multilevel tax analysis of an S corporation conversion.
- Tax ethical and penalty issues in the UTP context: a review after five years of experience.
- Planning for divorce-related stock redemptions.
- Executor not liable as fiduciary for unpaid estate tax.
- Appeals court upholds Colorado use tax reporting law.