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March 2016 - The Tax Adviser

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  2. March 2016
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PERSONAL FINANCIAL PLANNING

Roth IRA Planning

The opportunity to get more assets into Roth vehicles via various means has evolved over the last several years.

TAX CLINIC

credits against tax

IRS Foreshadows New Energy Credit Regulations

employee benefits & pensions

“Cadillac” Health Plan Excise Tax Delayed Until 2020

FOREIGN INCOME & TAXPAYERS

The Common Reporting Standard: Impact on Financial Services Institutions

Exceptions to Branch Profits Tax Available to Foreign Corporations With U.S. Tax Compliance Obligations

GAINS & LOSSES

Qualified Small Business Stock: Considerations for 100% Gain Exclusion

procedure & administration

Taxpayers Beware: Intricacies of Timely Filing Under Secs. 7502 and 7503

COLUMNS

NEWS NOTES

IRS Explains the Reinstated Sec. 35 Health Coverage Tax Credit

Tax Extenders Are Enacted

IRS Withdraws Controversial Charitable Donation Rules

Country-by-Country Reporting Rules Are Issued in Proposed Form

TAX PRACTICE MANAGEMENT

Tax Season Business Development

PERSONAL FINANCIAL PLANNING

Social Security: The Hidden Changes in the Two-Year Budget Bill

CASE STUDY

Deducting Business Bad Debts

TAX TRENDS

Statutory Language Trumps Tax Policy

Tax Court No Help for Opportunist Girlfriend

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