No. 57-2, February 2026
Index
- Arthur J. Dixon Memorial and Jonathan Horn Distinguished Service awards. (COLUMN > DIXON AND HORN AWARDS)
- Death of an LLC member: Basic tax considerations.
- Deductibility of transaction costs incurred by an indirectly acquired entity.
- IRS issues guidance on treaty application to reverse foreign hybrids.
- IRS removes associated-property rule from interest capitalization regulations.
- Multistate corporate income taxes: An exercise in nexus and apportionment.
- Partner redemptions from 'dry' partnerships.
- Penalties under codified economic substance doctrine upheld.
- Pennsylvania Supreme Court invalidates Pittsburgh 'jock tax'.
- Practical tax issues related to qualified reopenings.
- Refund suit dismissed because Flora full-payment rule not met.
- Return preparer reliance on third-party tax advice.
- When is a QSub election considered timely filed?(qualified subchapter)