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June 2018 - The Tax Adviser

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  2. June 2018
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TAX CLINIC

excise taxes

Diesel particulate filters: Taxation and credits

exempt organizations

State and local tax implications of federal tax reform for tax-exempt organizations

GAINS & LOSSES

Tax treatment of individual owners of bitcoin and other virtual currencies held for personal use or investment

GROSS INCOME

Federal tax reform: Not so encouraging for state and local incentives

procedure & administration

Tax reform and the IRS: Five takeaways for tax practitioners

TAX ACCOUNTING

The intersection of new Sec. 451 and revenue recognition

COLUMNS

NEWS NOTES

AICPA issues TQA on accounting for payments under the centralized partnership audit regime

IRS issues first guidance on new business interest limitation

2018’s Dirty Dozen tax scams listed

Appropriations act tax provisions include IRS funding and audit rules

STATE & LOCAL TAXES

The Tax Cuts and Jobs Act: State tax considerations, impacts, and responses

TAX PRACTICE MANAGEMENT

Stellar tax professionals: How to recruit, retain, and develop them

PERSONAL FINANCIAL PLANNING

Tax planning following the Tax Cuts and Jobs Act

CASE STUDY

Allocating LLC recourse debts

TAX TRENDS

IRS gets decedent’s share of proceeds from asset sale

Knowledge of tax-related proceeding necessary for obstruction conviction

employee benefits & pensions

Abstract image of pie chart, with pieces being pulled from several directions. IMAGE BY VECTORMINE/ADOBE STOCK

Profits interests: The most tax-efficient equity grant to employees

By granting them a profits interest, entities taxed as partnerships can reward employees with equity. Mistakes, however, could cause challenges from taxing authorities.

Tax Clinic

Proposed regulations issued on retirement catch-up contributions

IC-DISC commission payment provisions

The role of REITs for foreign investors in US real estate

Signing partnerships’ returns and other tax documents

Practical considerations for taxpayers and advisers following Loper Bright and Corner Post