May 2017 - The Tax Adviser

Corporate contraction and Sec. 382

Minimizing gain in a dividend-equivalent redemption

How a border tax could affect a company’s transfer pricing

Tax Court upholds non-safe-harbor reverse like-kind exchange

IRS targets ‘micro-captive transactions’ as transactions of interest

Election to group activities for purposes of passive activity loss rules

Sec. 743(b) adjustment complications in multitier partnerships

Losses disallowed where S corp. not indebted to shareholder

Potential state tax consequences of the final and temporary Sec. 385 regs.

IRS extends waiver to ease transition to file certain tangible property regs. method changes

Calendar-year C corporations can get 6-month filing extensions

2017’s Dirty Dozen tax scams

IRS explains e-Services account suspensions/re-registration procedures

TIGTA issues reports on taxpayers who received advance premium tax credits

Safeguarding confidential client information: AICPA and IRS guidance

Data analytics: A high-level introduction for accounting practitioners

Identifying constructive dividends to shareholders

Taxpayer’s arguments for CDP review of penalty tank on appeal

IRS cannot recharacterize DISC commissions paid to Roth IRA