March 2017 - The Tax Adviser

Bonus Depreciation: The PATH Act and Beyond

Marriage Equality: Taxes, Death, and Everything in Between

The Increasing Importance of IRS Examination Readiness

A Taxpayer’s Duty of Consistency

IRS Permits Account Transcripts to Replace Estate Tax Closing Letters

IRS Notice Explains De Minimis Safe Harbor for Information Returns/Payee Statements

HRAs Are No Longer Prohibited Under the Patient Protection and Affordable Care Act

Combat-Injured Veterans Can Recover Improperly Withheld Taxes for Closed Years

FBARs Are Automatically Extended Until Oct. 15, FinCEN Announces

IRS Issues Final Sec. 367 Regulations on Transfers of Intangibles

Sec. 901(m) Temporary Regulations Apply to Covered Asset Acquisitions

State Challenges With the New Federal Partnership Audit Rules

Protecting Electronic Data in an Unsecure World

Building on Compliance: The Evolution of Tax Services

Proving a Business Connection for Meals and Entertainment

Failure to Use S Corporation Correctly Results in Self-Employment Tax

Tax Court Takes a Scalpel to Surgeon’s Passive Loss Deductions