Vol. 46 No. 11, November - November 2015
Index
- Proposed regulations would provide guidance for allocation and absorption of losses on a consolidated return.
- Acquisition of partnership interest constitutes an expansion of distributing corporation's business.
- Guidance for tax-exempt hospitals to report list of providers covered by FAP.
- Applicability of sec. 1031 in exchange of agreements.
- New ABLE programs provide significant tax-saving opportunity for people with disabilities.
- The investor control doctrine: when 'hands off' really means 'hands off'.
- Chief counsel advice tackles sec. 752's impact on partnership COD income.
- California Appellate Court rules on nexus of special-purpose entities, tells lower court to rule on constitutionality of filing election.
- Is an anomaly in form 8960 resulting in an unintended tax on tax-exempt income?
- An alternate route to an IPO: the up-C partnership structure.
- An overview of tax practice issues that arise under statement on standards in personal financial planning services.
- Flipping the tax classroom for a better student learning experience.
- Capitalizing on the lower dividend tax rate.
- Government says obstruction; taxpayer says evasion.