No. 56-7, July 2025

Index

• 'Garden variety' mistake does not give rise to equitable tolling.
• 5 things to know about tax relief for federal disasters.
• A transfer pricing paradox: High-risk transactions remain underrepresented in APAs. (advance pricing agreements)
• Amended returns and the Sec. 965(k) six-year period for assessment.
• Complying with ACA tax-exempt hospital requirements. (Patient Protection and Affordable Care Act)
• Current developments in S corporations.
• Impact of 'beginning of construction' on Inflation Reduction Act credits.
• No proceeds from sale of husband's home to pay tax debts go to wife.
• Paid student-athletes: Tax implications for universities and donors.
• Potential recapture pitfall for profits-interest partners.
• Tax ethical challenges when representing taxpayers.
• Tax-exempt investment in partnerships holding energy properties.
• The enduring importance of determining tax ownership.