December 2014 - The Tax Adviser

Update on the Medical Device Excise Tax

Complex Foreign Reporting Rules Make Compliance Difficult for Individual Taxpayers

Land Sales: Is the Taxpayer Considered a Dealer or Investor?

Divorce Litigation: How Much Is a Professional Practice Worth?

Navigating Through Divorce: Top Five Financial Planning and Tax Considerations

Federal Relief From State Tax Discrimination Against Railroads

Benefits of Interest Charge Domestic International Sales Corporations

Tax Planning for Private Foundations

Only Smallest Charitable Trusts Benefit From Streamlined Application

Substantiating Expenses: All or Nothing

Valuing Partnership Interests Acquired in Exchange for Services

Seventh Circuit Affirms Dismissal of Lawsuit on Employer Mandate Delay

IRS Proposes Changes to Affordable Care Act Lookback and Cafeteria Plan Rules

IRS Fills in the Details on Anti-Inversion Proposals

Final Regulations Define Which Health Care Benefits Qualify as Excepted Benefits

Employees Can Deduct Expenses for Local Lodging

AICPA Letter to IRS Highlights Shortcomings in New Electronic Signature Procedures

2014–2015 Per Diem Rates for Business-Related Travel

CPAs’ Evolving Role as Estate Planners

New York’s Tax Reform and Its Impact on Small Business

Free Tax Resources on the Internet: A Selected Bibliography

Consolidated Income of Affiliated Group Subject to Graduated Rates

Capital Gains Treatment for Patent Royalties Denied