Advertisement

May 2018 - The Tax Adviser

  1. Magazine
  2. May 2018
  1. Issue Library
Cover Image for May 2018

TAX CLINIC

employee benefits & pensions

Qualified equity grants: A welcome alternative for startup companies

exempt organizations

Executive compensation planning for tax-exempt organizations

expenses & deductions

Application of Sec. 199A deduction to health care

FOREIGN INCOME & TAXPAYERS

Sec. 267A: Certain related-party amounts paid or accrued in hybrid transactions or with hybrid entities

Which taxpayers are potentially subject to the new ‘BEAT’?

S CORPORATIONS

Sec. 336(e) elections for S corp. targets: Get a step-up without a letter ruling

STATE & LOCAL TAXES

Supreme Court to hear South Dakota v. Wayfair: Has the twilight of Quill arrived?

TAX ACCOUNTING

IRS finds future costs of fuel rewards are subtracted from gross receipts when earned

COLUMNS

NEWS NOTES

Revenue procedure contains tax rate tables and inflation adjustments under new tax law

3-year holding period applies to S corporations

Proposed regs. would govern partnership audit adjustments

Review of regulations prompts proposal to remove 298 outdated rules

TAX PRACTICE RESPONSIBILITIES

Best practices for firms to promote a culture of ‘due professional care’

CAMPUS TO CLIENTS

Using big data to identify tax risk

CASE STUDY

Deducting deferred bonuses

TAX TRENDS

Code’s plain language prevails, despite anomalies

Gravel mined on Seneca land is not exempt from tax

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