March 2018 - The Tax Adviser

IRS revisits General Utilities repeal

External reviewer independence requirements and the 2017 QI Agreement

Potential pitfalls in the timing of filing refund claims

A new state tax appeals era begins in California, but questions remain

Streamlined tax-exemption application asks for mission and activities

SEC permits reasonable estimates of tax liability to ease effect of new tax law

IRS issues final rules on election out of centralized partnership audits

Preparing to work indirectly with the cannabis industry

Divorce and taxes: Hidden traps and your map around them

Strategies for minimizing estimated tax payments

Coca-Cola entitled to credits for overpaid Mexican taxes

Six-year limitation period does not apply to years before Sec. 6038D’s enactment