October 2017 - The Tax Adviser

Recommendations for charitable contributions made by businesses

Gross receipts definition in R&D credit may limit its benefit to startups

Boston Bruins can deduct 100% of cost of certain pregame meals

Intragroup transfers of U.S. subsidiaries triggering withholdable dividends

Key aspects of maintaining a global workforce

Fuel blending and the Sec. 199 deduction

Sales-and-use-tax considerations of software as a service

Sales-and-use-tax nexus in the internet age: What’s a retailer to do?

Accelerating deductions with payroll tax accruals

Accounting method change procedures under the new revenue recognition standards

Appeals videoconference pilot program debuts

Net value requirement for tax-free reorganization treatment withdrawn

8 regulations are deemed burdensome

IRS asks for stay on PTIN fees

Federal retirement savings plan ended

Guidance on new statutory due dates for many tax and information returns is issued

IRS issues regulations on premium tax credit

LB&I launches 13 initial campaigns

Practitioner’s incorrect change to passive status costly

Offshore Voluntary Disclosure Program: Limitation period on credits or refunds

Sec. 481 adjustment can make end run around the statute of limitation

States probing boundaries of ‘physical presence’

Dissolution of an LLC

Tax Court: Sports team allowed 100% meal deduction when traveling for road games