No. 57-4, April 2026
Index
- A case study on ILITs: What went wrong, how to fix it, and best practices for prevention. (irrevocable life insurance trusts)
- Access to energy: A 'new' intangible asset?
- Assessment of tax for excess APTC payments is invalid. (advance premium tax credit)
- Current developments in taxation of individuals. (part 2)
- Demystifying reattribution: Disregarded payments and the FTC limitation. (foreign tax credit)
- Does an EIN/name mismatch invalidate a refund claim?(employer identification number)
- Fifth Circuit rejects 'passive-investor' definition of limited partner.
- Frequently encountered controversy issues in M&A transactions.
- Gray areas of Sec. 1202 warrant regulatory guidance. (Internal Revenue Code)
- Hedge funds: Tax structuring, planning, and compliance: Hedge funds may face tax issues of entity structuring, carried interest, management fee waivers, and trading-related rules. This article highlights planning strategies and compliance considerations as the IRS continues to increase its scrutiny of these investment vehicles.
- Identifying the final C corporation and initial S corporation tax years.
- Navigating tax controversy strategies amid IRS operational challenges.
- State private letter rulings: What to consider before you ask.
- Tax ethical standards in data protection and reliance on tools: Case studies illustrate provisions for safeguarding client data and outline professional responsibilities under the AICPA Statements on Standards for Tax Services.
- Unlocking efficiency and reducing risk: How automation and AI are transforming tax reporting and withholding functions.