Vol. 47 No. 7, July 2016
Index
- Temporary regulations prohibit partners from being employees.
- Final rules permit broader range of program-related investments.
- Material adviser penalty rules are clarified.
- Sec. 108(i): considerations for electing consolidated groups.
- Double and triple drops with liquidations clarified in pair of revenue rulings.
- Worker classification and the evolving service delivery model.
- Supporting organizations: a road map to the recent regulations.
- Issues involving the interplay of subpart F income recapture account and sec. 956 inclusion.
- Missing partnership merger definition raises questions.
- Time to adjust: adding to the list of partnership revaluation events.
- Ratification may fix signature problems.
- PATH Act modifies REIT prohibited-transaction safe harbors.
- Changes to elections by small captive insurance companies.
- Sales and use tax audit sampling.
- Partnership audit rules for the next decade.
- Practical documentation of QRAs for the R&D tax credit.
- Navigating the murky waters of IRS payment agreements.
- Why the AICPA SSTSs and IRS Circular 230 should be added to CPAs' lists of favorite resources.
- ITINs: the rules have changed.
- Tax reform: beyond lowering income tax rates.
- Valuing and substantiating charitable contributions.
- Nevada must treat California agency like a Nevada agency in damages claim.
- Potential expiration is not an event.