Vol. 48 No. 1, January - January 2017
Index
- Final earnings-stripping regulations exempt many taxpayers.
- IRS revises safe harbor for private business use of tax-exempt bond financed property.
- IRS plans regs. on sec. 909 foreign tax credit splitter arrangements.
- Royalties on pharmaceutical technology taxable as ordinary income, Tax Court holds.
- IRS eliminates no-rule policy for business purpose and device rule issues.
- IRS revises procedures for handling appeals conferences.
- Final regulations clarify definition of real property for REITs.
- Income from parking facilities is qualifying REIT income.
- Ninth Circuit upholds homebuilder's use of completed-contract method.
- IRS clarifies definition of 'construction of real property' for purposes of sec. 199.
- Decision striking down Delaware's estimation method for auditing unclaimed property to stand as parties settle.
- Change to accrual accounting will not delay taxes on certain deferred compensation beyond 2017.
- New developments in outbound transfers of intangible property.
- How to document a tax-free D reorganization with a split-off.
- How will the LB&I reorganization affect midmarket taxpayers?
- Pesky IRS penalties: how to get them abated for clients.
- Theft loss eligibility is broader for estates than for individuals.
- Till death do us part: dealing with carryovers when a spouse dies.
- Ascertaining the tax impact on the shareholder of a corporate assumption of liabilities in a sec. 351 transfer.
- Check signer was not a responsible person.
- Decision to amend ultimately falls to the client.