May 2016 - The Tax Adviser

Gain and Loss Recognition Under Sec. 356(c)

Bonus Depreciation After the PATH Act

Notice 2015-79: New Anti-Inversion Guidance

A Look at the Impact of New Federal Filing Deadlines

New Legislation Restricts Tax-Free REIT Spinoffs

Changes to the BIG Recognition Period of Sec. 1374(d)(7)

Ordinary Deduction for Worthless QSub Stock

Water’s-Edge Election: Effectively Connected Income and the 20% Rule in California

IRS Affirms Deductibility of Some—but Not All—Computer Software Development and Implementation Costs

Retailer and Restaurant Remodel-Refresh Safe Harbor: Frequently Asked Questions

AICPA Tax Advocacy Members Go to Washington to Urge IRS Improvements

IRS Introduces New Audit Procedures for LB&I

Legislation Permanently Bans Internet Taxes, Increases Failure-to-File Penalty

Specified Domestic Entities Must Now Report Under Sec. 6038D

IRS Issues Final Regulations on Awarding Litigation Costs

Using Excel in the Classroom: Performing a Multilevel Tax Analysis of an S Corporation Conversion

Tax Ethical and Penalty Issues in the UTP Context: A Review After Five Years of Experience

Planning for Divorce-Related Stock Redemptions

Executor Not Liable as Fiduciary for Unpaid Estate Tax

Appeals Court Upholds Colorado Use Tax Reporting Law