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  • Issue Library -- The Tax Adviser
  • 2014
  • May 2014
  • A 21st Century PFIC Regime: Must All Working Capital Be Passive?
  • Automobile Depreciation Limits Issued for 2014
  • The New Fee on Health Insurers
  • Regs. Define Disregarded Stock for Purposes of Sec. 7874 Inversion Transactions
  • IRS Announces Simplified Employer Health Care Coverage Reporting
  • Practical Approaches to Common Conflicts of Interest
  • Tangible Property Regs. De Minimis Safe-Harbor Election: Frequently Asked Questions
  • Goodwill as Part of a Corporate Asset Sale
  • Sec. 752 Recourse Liabilities and Related-Party Rules
  • Retroactive Tax Planning After Windsor
  • Captive Insurance Arrangement Survives Tax Court Scrutiny
  • Tax Court Clarifies the All-Events Test for Prepaid and Accrued Liabilities
  • FBAR and FATCA Compliance in the Age of Digital Currencies
  • IRS Expands on Timing of Deducting Year-End Cash Bonuses
  • Rev. Proc. 2014-18: Automatic Extension for Qualifying Estates to Elect Portability
  • How the Sec. 1411 Tax Applies to CRTs and Beneficiaries
  • Startup and Organizational Costs in a Partnership Technical Termination
  • Accounting Method Change Procedures Under the Tangible Property Regs.
  • Bonus Depreciation Denied for Asset Used but Not Considered Placed in Service
  • Accounting for Income Tax: A Student Research Project
  • Income From Partnership Is Community Property
  • Qualifying as a Small Business Corporation for AMT Purposes
  • Implications of IRS Examination of Accounting Software Data
  • Automatic Recognition of Consolidated Return Filing Status Permitted
  • Final Rules on Substantial Risk of Forfeiture Are Released
  • Taxpayer Is Not a Real Estate Professional


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