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  • Issue Library -- The Tax Adviser
  • 2017
  • February 2017 - The Tax Adviser
  • The Preparer Penalties of Sec. 6694 and Sec. 6695
  • Current Developments in Partners and Partnerships
  • Changes to the 2017 CPA Exam: An Opportunity to Further Students’ Professional Success
  • Planning for the Discontinuation of a Partnership’s Business
  • IRS Announces Online Account Access for Individuals
  • Information Document Requests From TE/GE Examiners Are Subject to New Rules
  • Urgent Alert Warns Tax Preparers of Scam
  • PPACA Reporting Deadline Is Extended
  • COD Reporting No Longer Triggered by Three-Year Nonpayment Period
  • Regulations Govern Preparer Penalties and Due Diligence Under New Law
  • Sec. 385 Regs.: Five Key Themes Every Company Needs to Know
  • Sec. 1234A and Termination Fees
  • Uncertainty Surrounding Back-to-Back F Reorganizations
  • When Entity Simplification Is Not So Simple
  • Final R&D Internal-Use Software Regulations Provide More Certainty
  • Accelerating AMT Credits in Lieu of Bonus Depreciation
  • Proposed Regulations Provide Helpful Guidance for Sec. 457(f) Plans
  • IRS Does Not Acquiesce to Treatment of Discounts in Giant Eagle
  • The Authorized OECD Approach to a U.S. Permanent Establishment
  • Recourse vs. Nonrecourse Indebtedness: Implications for Disregarded Entities Under Sec. 108
  • New Audit Techniques Guide for Capitalization of Tangible Property
  • Related-Party Like-Kind Exchange Had Tax-Avoidance Purpose, Court Holds
  • Fifth Circuit Finds Fault With Tax Court’s Definition of “Bank”
  • Mistakes Were Made: Knowledge of Errors on Returns and What to Do About Them


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