November 2017 - The Tax Adviser

Charitable contribution substantiation procedures in statute not available in absence of regulations

Letter ruling provides guidance on distributions in a reorganization

Liability for payment of employment taxes when using a PEO

Phantom stock: Termination of right to buy or sell, treatment of asset and basis

Tax Court denies ordinary abandonment losses in taxpayers’ disposition of partnership interests

Tax Court rules veteran’s retirement disability income not taxable

Taxpayer’s reliance on tax preparer who erred was reasonable and in good faith; penalties abated

Time limits on refunds and credits

IRS limits employer access to employee tax payment information

Proposed changes to services sourcing under California’s market-based sourcing regulations

Marketed wellness and health plans may not pass muster

Tax return position vs. tax return preparation

Preparing the income tax footnote: A comprehensive study in Excel

Advantages of a one-person 401(k) plan

Cash advances fail to meet bona fide debt criteria

Nonfiler falls into gap in lookback period