Vol. 47 No. 8, August 2016
Index
- Corporations restricted from tax-free REIT spinoffs.
- Foreign-owned disregarded entities would be required to report.
- Complexities of stock deals in M&A transactions.
- Differences in treatment for nonqualified deferred compensation.
- Employer beware: affiliated service group is a single employer for benefit and health care coverage testing.
- Post initial trust term QPRT considerations.
- Considerations on whether to check the box for foreign subsidiaries.
- The evolution of U.S. reporting requirements for Canadian retirement accounts.
- Are OTC major foreign currency options now subject to sec. 1256?
- Basket contracts as listed transactions and transactions of interest.
- Defeasance and its impact on real estate transactions.
- Lease payments are not always rent.
- Sec. 467 leases and proper structuring for deferral purposes.
- Maximizing the Ohio small business deduction: changes enhance benefit to individual taxpayers.
- Next filing season will be better: due dates have a new logical order.
- 2016 tax software survey.
- CPAs contend with tax ID theft.
- Form 2848: ethical issues for tax practitioners.
- The client tax letter project: client communication for tax professionals.
- Recognizing when a disguised sale of property takes place.
- Understatement of income not fraudulent.
- Taxpayer wins big in transfer-pricing dispute.