Vol. 47 No. 3, March - March 2016
Index
- Tax extenders are enacted.
- Country-by-country reporting rules are issued in proposed form.
- IRS foreshadows new energy credit regulations.
- "Cadillac" health plan excise tax delayed until 2020.
- The common reporting standard: impact on financial services institutions.
- Exceptions to branch profits tax available to foreign corporations with U.S. tax compliance obligations.
- Qualified small business stock: considerations for 100% gain exclusion.
- Taxpayers beware: intricacies of timely filing under secs. 7502 and 7503.
- Individual taxation: recent developments.
- Roth IRA planning.
- Tax season business development.
- Social security: the hidden changes in the two-year budget bill.
- Deducting business bad debts.
- Statutory language trumps tax policy.
- Tax Court no help for opportunist girlfriend.