July 2017 - The Tax Adviser

An obstructed view: Broad anti-abuse standard for consolidated returns

Potential merger incentives resulting from proposed tax reform

Statistical sampling and resulting allocations under fixed-asset studies

The importance of properly identifying the employer

Hidden insurance excise tax obligations arising from corporate chargebacks

What proposed regulations on the fractions rule mean for tax-exempt organizations

Due dates for returns of foreign corporations

Sales by foreign governments of partnerships that hold U.S. real property

Temporary disguised-sale regulations raise concerns

New Sec. 987 regulations affect partnerships

Tax reform: Accounting method opportunities

Improvements to employee share-based payment accounting

IRS issues 2018 inflation adjustments for HSAs

Rules govern Sec. 179 and depreciation changes in PATH Act

Procedures for obtaining automatic accounting method changes are revised

Appropriations bill targets IRS conduct

TIGTA official testifies about IRS data breach in FAFSA application

Executive order directs Treasury to review IRS regulations

Trump administration explains tax reform proposals

Departing aliens and the sailing permit

Employment tax enforcement is trending

The required-records doctrine and the Fifth Amendment

Contributions to HSAs

Court grants hardship waiver for rollover failure

Penalties for inconsistent reporting subject to deficiency procedures