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  • Issue Library -- The Tax Adviser
  • 2017
  • December 2017 - The Tax Adviser
  • Using qualified Subchapter S trusts (QSSTs)
  • Current developments in S corporations
  • Reporting foreign trust and estate distributions to U.S. beneficiaries: Part 3
  • Special per-diem rates for business travel are issued
  • IRS announces it will rule on tax-free stock distributions
  • Hurricane relief enacted
  • Treasury announces which burdensome tax regulations will be withdrawn or amended
  • Proposed regulations would permit employers to use truncated TINs
  • The CPA’s role in advising clients about the value of life insurance assets
  • Developing a uniform state approach to the new federal partnership audit regime
  • Substantive consolidation: A tale of two cases
  • Leased farmland and the active business requirement for a tax-free reorganization
  • The trouble with Tibble
  • Adventures in alimony: No guaranteed tax deductions
  • Flexible ownership incentives for key employees
  • Managing tax brackets in retirement
  • Structuring loans for S corp. shareholder basis planning opportunities
  • Reducing taxes with qualified patronage dividends
  • Farm rental payments not subject to self-employment tax
  • Restitution does not support the imposition of interest and additions to tax
  • Kicking off tax season with engagement letters and organizers


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