December 2017 - The Tax Adviser

Substantive consolidation: A tale of two cases

Leased farmland and the active business requirement for a tax-free reorganization

The trouble with Tibble

Adventures in alimony: No guaranteed tax deductions

Flexible ownership incentives for key employees

Managing tax brackets in retirement

Structuring loans for S corp. shareholder basis planning opportunities

Reducing taxes with qualified patronage dividends

Special per-diem rates for business travel are issued

IRS announces it will rule on tax-free stock distributions

Hurricane relief enacted

Treasury announces which burdensome tax regulations will be withdrawn or amended

Proposed regulations would permit employers to use truncated TINs

Developing a uniform state approach to the new federal partnership audit regime

Kicking off tax season with engagement letters and organizers

The CPA’s role in advising clients about the value of life insurance assets

Using qualified Subchapter S trusts (QSSTs)

Farm rental payments not subject to self-employment tax

Restitution does not support the imposition of interest and additions to tax