This article is a semiannual review of developments
in individual federal taxation, including issues of alimony, trade or business expenses, and recognition of loss.
INDIVIDUALS
March 2018 - The Tax Adviser
FOREIGN INCOME & TAXPAYERS
Transnational tax information reporting: A guide for the perplexed
This article alerts the practitioner to when an information return may be necessary.
TAX CLINIC
corporations & shareholders
FOREIGN INCOME & TAXPAYERS
PRACTICE & PROCEDURES
STATE & LOCAL TAXES
COLUMNS
NEWS NOTES
TAX PRACTICE MANAGEMENT
PERSONAL FINANCIAL PLANNING
employee benefits & pensions
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.
