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September 2016 - The Tax Adviser

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ESTATES, TRUSTS & GIFTS

Recent Developments in Estate Planning: Part 1

This is the first in a two-part series examining developments in estate, gift, and generation-skipping transfer tax and trust income tax. Part 1 discusses legislative and gift and estate tax developments.

INDIVIDUALS

Individual Tax Update

This article covers recent developments affecting taxation of individuals, including regulations, cases, and IRS guidance.

TAX CLINIC

BANKRUPTCY & INSOLVENCY

Chapter 7 and Chapter 11 Bankruptcy: Tax Considerations

GROSS INCOME

Debt Restructurings and Contingencies

PRACTICE & PROCEDURES

Why Submit Electronic Sales Tax Payments via ACH Credit?

REAL ESTATE

Violating Certain “Bad Boy” Guarantees Can Trigger Recourse Liabilities

S CORPORATIONS

Top 10 Easy Ways That Trusts Cause Loss of S Corporation Status

STATE & LOCAL TAXES

Rethinking Scope of Delivery Under P.L. 86-272

TAX ACCOUNTING

Benefiting From New Tangible Property Regulations and Disposal Provisions

expenses & deductions

Documenting Deductible Transaction Costs for Acquisitive Transactions

COLUMNS

NEWS NOTES

Determining Investment in the Contract for Phased Retirement Distributions

Cancellation-of-Debt Rules for Qualified Real Property Business Indebtedness

Guidance Issued on New Exclusion for Wrongful Incarceration Damages

IRS Finalizes Country-By-Country Reporting Regulations

How the COD Rules Apply to Grantor Trusts and Disregarded Entities

Proposed Regulations Govern Sec. 409A Nonqualified Deferred Compensation Plans

STATE & LOCAL TAXES

Election Day 2016: Voters to Decide Key Business Tax Matters

TAX PRACTICE MANAGEMENT

How to Add a New Specialty to Your Practice

PERSONAL FINANCIAL PLANNING

New DOL Rules Increase Scrutiny of IRA Trustee Fees

CASE STUDY

Understanding the Problems of PHC Status

TAX TRENDS

Co-op Owner Still Cannot Take Deduction for Wall’s Collapse

Limitation Period Extended Due to Preparer Fraud

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 generally eliminates 5% safe harbor for determining beginning of construction for wind and solar projects

IRS proposes using NAICS to determine lines of business for certain fringe benefit exclusions

IRS rules that community trust and affiliated nonprofit corporation can file a single Form 990

Prop. regs. issued on new qualified tips deduction

IRS rules for first time that REIT’s income from markup on electricity from EV charging stations is rents from real property