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  • Issue Library -- The Tax Adviser
  • 2017
  • November 2017 - The Tax Adviser
  • Preparing the income tax footnote: A comprehensive study in Excel
  • Advantages of a one-person 401(k) plan
  • Reporting foreign trust and estate distributions to U.S. beneficiaries: Part 2
  • Marketed wellness and health plans may not pass muster
  • Look out for Sec. 956 inclusions
  • Charitable contribution substantiation procedures in statute not available in absence of regulations
  • Letter ruling provides guidance on distributions in a reorganization
  • Liability for payment of employment taxes when using a PEO
  • IRS simplifies procedure to request relief for late portability elections
  • Phantom stock: Termination of right to buy or sell, treatment of asset and basis
  • Tax Court denies ordinary abandonment losses in taxpayers’ disposition of partnership interests
  • Tax Court rules veteran’s retirement disability income not taxable
  • Taxpayer’s reliance on tax preparer who erred was reasonable and in good faith; penalties abated
  • Time limits on refunds and credits
  • IRS limits employer access to employee tax payment information
  • Proposed changes to services sourcing under California’s market-based sourcing regulations
  • Completed-contract method allowed for grading and soil compaction
  • Cash advances fail to meet bona fide debt criteria
  • Nonfiler falls into gap in lookback period
  • Tax return position vs. tax return preparation


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