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February 2018 - The Tax Adviser

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  2. February 2018
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TAX CLINIC

credits against tax

A new safe harbor for LB&I taxpayer R&D credits

Statistical sampling makes it easier to claim a research tax credit than ever before

employee benefits & pensions

Health reimbursement arrangements for small employers

expenses & deductions

IRS memorandum provides clarity on treatment of debt-issuance costs

GAINS & LOSSES

No gain on the extension of a prepaid forward contract

partners & partnerships

IRS reallocates losses of joint venture among foreign and domestic partners

procedure & administration

IRS expands list of large business audit ‘campaigns’

STATE & LOCAL TAXES

Blurred lines of business: Nexus and New Jersey’s corporation business tax

TAX ACCOUNTING

Investment adviser’s inducement payments to shareholders are not intangibles

COLUMNS

NEWS NOTES

Congress enacts tax reform

TAX PRACTICE RESPONSIBILITIES

Ethics rule would require CPAs to discuss suspected illegal acts with clients

CAMPUS TO CLIENTS

A new approach to ethics education: Giving voice to values

CASE STUDY

Providing services to a partnership in bankruptcy

TAX TRENDS

English law applies in dispute over lump-sum alimony payment

Dispute between shareholders did not strip taxpayers of beneficial rights of ownership

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