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September 2017 - The Tax Adviser

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  2. September 2017
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INDIVIDUALS

Individual taxation report

This article is a semiannual review of recent developments in the area of individual taxation.

TAX CLINIC

FOREIGN INCOME & TAXPAYERS

Recent developments under FATCA, U.S. withholding tax, and global information reporting

Treaty benefits on FDAP income derived by hybrid entities

SPECIAL INDUSTRIES

Sales-and-use-tax pitfalls in the construction and real estate industries

STATE & LOCAL TAXES

State tax considerations for foreign companies with inbound U.S. investments

employee benefits & pensions

IRS guidance offers useful reminders about employee discount plans

partners & partnerships

How the death of a partner could affect a partnership’s year end

COLUMNS

NEWS NOTES

Tax Court allows full meal deduction for NHL team’s away games

IRS allows certain estates an extension of time to make portability election

PTIN registration system reopened

IRS reissues centralized partnership audit rules

TAX PRACTICE MANAGEMENT

Using technology to assist with year-end tax planning

PERSONAL FINANCIAL PLANNING

Dispelling uncertainty: Scenario analysis for client security

CASE STUDY

Deducting startup and expansion costs

TAX TRENDS

Self-help stock purchase not IRA distribution

Partner’s bonus was not a partnership distribution

INDIVIDUALS

Current Developments in Taxation of Individuals: Part 1

This update surveys recent federal tax developments involving individuals, including court cases, rulings, and guidance issued during the six months ending October 2025.

Tax Clinic

Planning for domestication transactions

Planning for new charitable contribution limits

Effect of the new pro rata share rules

Determining when a debt instrument has zero basis

Structuring partnership mergers