December 2015 - The Tax Adviser

Long-Term Tax Benefits of the Partial Disposition Election

New Information-Reporting Requirements for Employers Under the Affordable Care Act

DOL Issues Guidance Concerning Misclassification of Employees and Independent Contractors

Tax Planning Insights for Foreign Work Assignments

Assisting Clients With Tax-Related Identity Theft

Capital Construction Funds Program Offers Unique Funding Opportunity for Marine Fleet Owners

Applying the Tangible Property Regulations for Tax Year 2015

The Sec. 461 All-Events Test: Timing for Deducting Accrued Warranty Claims

Per-Diem Rates for 2015–2016 Travel Are Issued

Regulations Loosen Rules for Private Foundations Making Grants to Foreign Grantees

IRS Finalizes Potential F Reorganization Rules

Dividend-Equivalent Rules for NPCs and Equity-Linked Investments Are Issued

IRS to Implement Donee Reporting for Charities

The Increasing Compliance Burden of Economic Nexus

Training Seasonal Staff

Planning for Cash Flows in Retirement

Calculating Basis in Debt

Casual Lender Not Allowed Bad Debt Deduction

Fifth Circuit: “Taxpayer” Means a Person Who Pays Tax