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September 2017 - The Tax Adviser

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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

PRACTICE MANAGEMENT

2026 tax software survey

CPAs rate their return preparation software’s performance during this year’s tax season.

Tax Clinic

When are employer-provided health benefits taxable?

Hospitals’ community benefit under pressure

Avoiding triggering foreign investment ECI with a US office

Why record quality matters more than ever in unclaimed property audits

Multiyear redemption payments under a partnership promissory note