June 2017 - The Tax Adviser

Excise tax recent developments: Failure to maintain proper documentation leads to taxpayer losses

Fee-for-service activities: Two paths to ‘substantially related’

IRS focuses on Sec. 199 for cable, satellite, and broadcast TV

The European mini one-stop shop: A model for future indirect tax compliance?

Recent regs. significantly change taxation of certain partnership contributions

Final regs. address qualifying income exception for certain publicly traded partnerships

The canned software conundrum: Inconsistent state corporate income tax treatment

Soda taxes: Old and new

Accounting period planning may provide preferred year

Office of Professional Responsibility cannot investigate disbarred tax preparer

IRS issues rules making pilot SB/SE Fast Track Settlement program permanent

Guidance proposes accounting method changes for FASB revenue recognition

Interim guidance on small business research tax credit allows amended returns to claim credit for 2016

IRS reports sharp drop in enforcement activity in 2016

Car and truck inflation adjustments for business use in 2017 are released

A pragmatic approach to sourcing sales of services

Tax season is over (or is it?): Now what?

Uncompensated risk: The orphan of modern portfolio theory

The trust fund recovery penalty and LLCs

Amazon wins transfer-pricing case