- The 60-day rollover rule: Self-certifying waiver eligibility
- Introducing U.S. equity crowdfunding: Potential risks and tax implications
- When to use a tax-free reorganization
- Inflation adjustments and tax tables for 2018 tax returns are issued
- IRS announces 2018 pension plan contribution limits
- Taxpayers must comply with health care reporting requirements on 2017 returns
- 2018 wage base for Social Security taxes will increase slightly this year
- Proposed regulations would allow Sec. 754 election without partner’s signature
- IRS withdraws portions of Subchapter C nonrecognition rules
- IRS holds investment transaction is sale of refined coal tax credits
- Individual entitled to bad debt deduction for loss on loans to business
- Tax Court holds microcaptive insurance company was not a bona fide insurer
- Implementation of certain parts of Sec. 871(m) regs. delayed a year
- U.S. parent’s CFCs held U.S. property under Sec. 956 as result of intercompany transactions
- Court rules mortgage broker is not real estate professional, passive activity rules apply
- IRS will not acquiesce to ruling on non–safe-harbor reverse Sec. 1031 exchange
- Income from receipt of carbon sequestration credits relating to timberlands is qualifying REIT income
- Safe harbor eliminates need for private letter ruling for some REIT and RIC distributions of stock and cash
- Pilot grounded on foreign income exclusion
- Lack of economic substance dooms loss deductions
- Transcript of account issued by the IRS
- Items and factors to consider in setting reasonable compensation
- Form 8879: Requirements, possible problems, and best practices for practitioners
- 2017 Arthur J. Dixon Memorial Award
