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  • 2018
  • January 2018 - The Tax Adviser
  • 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


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