Vol. 47 No. 4, April - April 2016
Index
- Charitable contributions of artwork: an important primer.
- Recent guidance affecting research credit carryforwards from closed years.
- IRS reinforces that ESOP plan document terms matter.
- Ramifications of removing the sec. 199 benefits-and-burdens test.
- Foreign oil and gas tax credits subject to separate credit limitations.
- Tax planning for high-net-worth individuals immigrating to the United States.
- Using the "zero-value" approach for carried interests.
- Tax considerations for divorcing spouses.
- Life insurance and S corporations: unique rules present opportunity and peril.
- Factor presence nexus standards and market-based sourcing: a tough combination for service businesses.
- New Jersey's sourcing rule for gain on dispositions of interests in flowthrough entities can be a real deal-killer.
- Understanding the safe harbor for ratable service contracts.
- Common mistakes in life insurance arrangements.
- Streamlined filing procedures for disclosing foreign assets and income.
- PATH brings changes to federal penalty computations.
- Kiddie tax may be due on college scholarships.
- Gifts of partnership interests: a donor must be wary of the tax consequences of a gift of a partnership interest, especially if the donor has a negative basis in the partnership interest.
- German who gave up U.S. residency liable for exit tax.
- CDP notice of determination valid if actually received.