October 2018 - The Tax Adviser

Third Circuit relies on Ilfeld doctrine to deny consolidated group deductions for duplicated losses

An old friend reconsidered: Post-TCJA Sec. 338(g) elections for foreign targets

Economic development corporations: Often misunderstood tax-exempt organizations

Revisiting the application of Sec. 280G on partnerships and LLCs

Reassessing the tax benefits of IC-DISCs

Tax reform: Individual taxpayers and the Sec. 962 election

Cryptocurrency: Compliance challenges and IRS enforcement

Sale of improved land: Capital or ordinary gain?

S corporation redemptions: Navigating Secs. 302 and 301

Different SALT flavors of mandatory deemed repatriation under Sec. 965

IRS issues procedures for implementing accounting method changes related to ASC Topic 606

IRS issues final rules on adequate substantiation of charitable contributions

Rules determine who can be a partnership representative under new audit regime

100% bonus depreciation rules are proposed

IRS issues Sec. 965 transition tax regs.

IRS proposes rules for Sec. 199A qualified business income deduction

Momentum from tax reform could lead to IRS reorganization

Filing ‘optional’ partnership return costly

Preparing clients for tax surprises: How to handle tax bills that clients cannot pay

Loans between members and LLCs

Inflated charitable contribution deduction denied

Damages and interest from stray voltage suit are ordinary income