Vol. 47 No. 1, January - January 2016
Index
- Former Rep. Dave Camp advocates tax reform to help U.S. economy.
- Proposed and temporary sec. 199 regulations address a wide variety of issues.
- IRS issues updated guidance on requesting and obtaining an APA.
- Recently issued regulations will increase likelihood of sec. 956 and subpart F income inclusions.
- Revised procedures for obtaining assistance from U.S. competent authority, including discretionary relief.
- Taxation of outbound transfers of foreign goodwill or going concern value under secs. 367(a) and (d).
- Temporary regs. under sec. 482 coordinate transfer pricing rules with other Code provisions.
- IRS issues final regulations on integrated hedging transactions of qualifying debt.
- Regulations forthcoming on partnership nonrecognition of property contributions.
- Hedging market risks: accounting for notional principal contracts.
- Wynne's effect on state and local personal income taxes.
- Bad news for noncash contributions.
- Audit reconsideration: an effective way of resolving disputes with the IRS.
- IRS appeals provides a pathway to settlement.
- Government shutdowns threaten taxpayer rights.
- Recognizing and measuring tax benefits from uncertain tax positions.
- Source of consideration for transfer not relevant in gift analysis.
- Signing a return is still not optional.