November 2015 - The Tax Adviser

Proposed Regulations Would Provide Guidance for Allocation and Absorption of Losses on a Consolidated Return

Acquisition of Partnership Interest Constitutes an Expansion of Distributing Corporation’s Business

Guidance for Tax-Exempt Hospitals to Report List of Providers Covered by FAP

Applicability of Sec. 1031 in Exchange of Agreements

New ABLE Programs Provide Significant Tax-Saving Opportunity for People With Disabilities

The Investor Control Doctrine: When “Hands Off” Really Means “Hands Off”

Chief Counsel Advice Tackles Sec. 752’s Impact on Partnership COD Income

California Appellate Court Rules on Nexus of Special-Purpose Entities, Tells Lower Court to Rule on Constitutionality of Filing Election

Mortgage Interest Deduction Applies on a Per-Taxpayer Basis

IRS Admits Get Transcript Data Breach Three Times Larger Than First Announced

For Minimum Value, Employer Must Cover Inpatient Hospital and Physician Services

IRS Proposes Removing the Benefits-and-Burdens Test From Sec. 199

Rules Are Proposed on Sec. 2801 Tax on Gifts and Bequests From Expatriates

Bona Fide Residency Can Count as Constructive Presence Under Proposed Rules

An Overview of Tax Practice Issues That Arise Under Statement on Standards in Personal Financial Planning Services

Flipping the Tax Classroom for a Better Student Learning Experience

Capitalizing on the Lower Dividend Tax Rate

Government Says Obstruction; Taxpayer Says Evasion

Tax Court: Thou Shalt Not Promote False Tax Shelters