October 2015 - The Tax Adviser

Current Issues Involving Deferred Compensation and Employment Taxes

BEPS Action 7: Preventing the Artificial Avoidance of Permanent Establishment Status

The Problematic Use of Transparent U.S. LLCs by Foreign Taxpayers

Meeting the 100-Hour Significant Participation Activity Test

A Tax Strategy for Real Estate Sales

Unclaimed Property: Unraveling the Business-to-Business Exemptions

IRS Expands Range of D Reorganizations, Highlights Importance of the Form of a Taxpayer’s Transaction

Passive Activity Credit Flowchart

Identifying, Preventing, and Mitigating Common Retirement Distribution Planning Mistakes

Capitalization Not Required for Payment to Terminate Management Agreement Prior to IPO

BMC Software: A Hidden Holding on the Weight Afforded to Published Guidance

Revenue Procedure Permits Safe Harbor for Ratable Service Contracts

Highway Funding Bill Enacts Long-Sought Change in Return Due Dates

IRS Proposes Rules on Disguised Payments for Services

IRS Regulations on Where to File Claims for Refund

Identity Theft: Staying One Step Ahead of the “Bad” Guys

CPAs May Be Responsible for Clients’ Payroll Tax Penalties

Employee or Independent Contractor?: The Worker Classification Dilemma

Assignment of Estimated Tax Payments in a Divorce

Identifying a Partnership Distribution

Deduction for Seized Marijuana Goes Up in Smoke

Extension OK Where Individual Had Apparent Authority to Sign It