Vol. 46 Nbr. 10, October - October 2015
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- Highway funding bill enacts long-sought change in return due dates.
- IRS proposes rules on disguised payments for services.
- IRS expands range of D reorganizations, highlights importance of the form of a taxpayer's transaction.
- Passive activity credit flowchart.
- Identifying, preventing, and mitigating common retirement distribution planning mistakes.
- Current issues involving deferred compensation and employment taxes.
- Capitalization not required for payment to terminate management agreement prior to IPO.
- BEPS Action 7: preventing the artificial avoidance of permanent establishment status.
- The problematic use of transparent U.S. LLCs by foreign taxpayers.
- Meeting the 100-hour significant participation activity test.
- BMC software: a hidden holding on the weight afforded to published guidance.
- A tax strategy for real estate sales.
- Unclaimed property: unraveling the business-to-business exemptions.
- The tangible property regulations' small business exceptions: to file or not to file?
- Recent developments in estate planning.
- Identity theft: staying one step ahead of the "bad" guys.
- CPAs may be responsible for clients' payroll tax penalties.
- Employee or independent contractor? The worker classification dilemma.
- Assignment of estimated tax payments in a divorce.
- Identifying a partnership distribution.
- Deduction for seized marijuana goes up in smoke.
- Extension OK where individual had apparent authority to sign it.