Vol. 48 Nbr. 4, April 2017
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- IRS notice permits recalculation of marital deductions for same-sex couples.
- IRS rules defining dependents and EITC qualification are to be amended.
- Proposed 'hot dog stand' regulations for spinoffs.
- Interplay between sec. 174 and sec. 41 for software development activities.
- IRS issues reasonable internal-use software regulations for the research tax credit.
- Correcting employee plan errors outside EPCRS.
- How to fix an incorrect GST exemption allocation.
- Self-dealing exception solves estate settlement woes.
- New regulations for subpart F and CFC investment in U.S. property.
- New reporting requirements for foreign-owned U.S. disregarded entities.
- Tax planning for a nonresident entering the U.S. tax system.
- Tax reform is likely to curtail some credits and incentives.
- Ordinary loss deductions under sec. 165(g) (3) in the S corp. context.
- North Carolina's nonconformity to federal bonus depreciation: mechanics and planning opportunities.
- Considering cash: advantages and availability of the cash method of accounting.
- Tax issues for nontraditional households.
- Giant Eagle and economic performance under sec. 461(h).
- The statute of limitation for net operating losses.
- Procedure for obtaining rescission of 90-day letters.
- Foreign-owned domestic disregarded entities: why new reporting requirements?
- International information return penalties remain a significant issue for taxpayers and advisers.
- Disposing of passive activities.
- Misapplied payment does not result in erroneous refund.
- Joint return not valid where one spouse filed separate return.