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August 2016 - The Tax Adviser

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PRACTICE MANAGEMENT

2016 Tax Software Survey

CPAs rated the tax preparation software they used in 2016 and how it handled common tasks.

PRACTICE MANAGEMENT

CPAs Contend With Tax ID Theft

Tax-related identity theft fraud remains a widespread problem that is often difficult for victims and their tax preparers to correct.

TAX CLINIC

corporations & shareholders

Complexities of Stock Deals in M&A Transactions

employee benefits & pensions

Differences in Treatment for Nonqualified Deferred Compensation

Employer Beware: Affiliated Service Group Is a Single Employer for Benefit and Health Care Coverage Testing

FOREIGN INCOME & TAXPAYERS

Considerations on Whether to Check the Box for Foreign Subsidiaries

The Evolution of U.S. Reporting Requirements for Canadian Retirement Accounts

GAINS & LOSSES

Are OTC Major Foreign Currency Options Now Subject to Sec. 1256?

Basket Contracts as Listed Transactions and Transactions of Interest

REAL ESTATE

Defeasance and Its Impact on Real Estate Transactions

Sec. 467 Leases and Proper Structuring for Deferral Purposes

Lease Payments Are Not Always Rent

STATE & LOCAL TAXES

Maximizing the Ohio Small Business Deduction: Changes Enhance Benefit to Individual Taxpayers

COLUMNS

NEWS NOTES

IRS Service Levels Leave AICPA Members Dissatisfied

Get Transcript Online Service Reopens

Form 1023-EZ Application Fee Will Be Lowered

Proposal Would Give Public More Information About Tax Expenditures

IRS Changes Roth IRA Allocation Rules

Corporations Restricted From Tax-Free REIT Spinoffs

Foreign-Owned Disregarded Entities Would Be Required to Report

BEST ARTICLE AWARD

The Tax Adviser 2015 Best Article Award

TAX PRACTICE RESPONSIBILITIES

Form 2848: Ethical Issues for Tax Practitioners

CAMPUS TO CLIENTS

The Client Tax Letter Project: Client Communication for Tax Professionals

CASE STUDY

Recognizing When a Disguised Sale of Property Takes Place

TAX TRENDS

Understatement of Income Not Fraudulent

Taxpayer Wins Big in Transfer-Pricing Dispute

TAX PRACTICE MANAGEMENT

2025 tax software survey

AICPA members in tax practice assess how their return preparation software performed during tax season and offer insights into their procedures.

Tax Clinic

IRS ruling clarifies treatment of R&D when computing the FDII deduction

Like-kind exchanges of real estate: Building on the basics

New legislation seeks to address disaster relief refund claim discrepancies

Partnership recapitalization: Lender admittance without liability reduction

Technology and tax standards: Understanding new SSTS Section 1.4 — Reliance on Tools