October 2016 - The Tax Adviser

Third-Party Borrowing and the Sec. 385 Prop. Regs.: End-Around or Hail Mary?

R&D Tax Credit Changes Benefit Small Businesses

DOL’s Final Overtime Rule Has Traps for the Unwary

Asset Acquisition Target Ineligible for Success-Based Fee Safe Harbor

Entity Classification Within the Foreign Context and the Tax Consequences of Sec. 987

Foreign Information Returns, Income Tax Returns, and Civil Penalties

State and Local Tax Considerations for Inbound Foreign Entities

Taxation of Gambling

The Ins and Outs of Owning a Losing Investment in an IRA

The Front-End Straw Man and the Build-to-Suit Exchange

Managing Sales and Use Tax Risk Through a Policy and Procedure Review

PATH Act Changes to ITIN Renewals Explained

IRS Provides Rules for Early Election of New Partnership Audit Procedures

Estate Valuation Discounts Would Be Prohibited Under Proposed Regulations

New PATH Rules Require Sec. 501(c)(4) Organizations to Notify the IRS

IRS Proposes Rules for Reporting and Claiming Tuition Expenses

Final Regulations Govern Money-Market Funds

Will “A Better Way” for a Confident America Lead to Tax Reform?

Application of Partial Asset Dispositions and the De Minimis Safe Harbor

Will Your Next Tax Appeal Be a Videoconference?

A Glimpse Into the New Partnership Audit Rules

Advantages of an Optional Partnership Basis Adjustment

Tax Court Needs to Do More Work in Interpreting Totalization Agreement

Online Poker Accounts Not Subject to FBAR Reporting