- Recognizing when the IRS can reallocate income
- Navigating the private debt collection program
- Resolving federal tax liabilities
- GILTI regime guidance answers many questions
- Tax rules for the digital economy should be determined globally
- 2019 pension plan inflation adjustments are released
- Personal exemption rules clarified for 2018 tax year health-related provisions
- Federal agencies issue proposed rules on health reimbursement arrangements
- U.S. corporate shareholders would no longer be subject to income inclusion rules
- IRS proposes to remove rules on advance payments and long-term contracts
- Actor’s failure to document financial condition dooms offer in compromise
- Economic benefits of life insurance premium payments are not includible in income
- Transferee liability under Sec. 6901
- A substantial-authority scorecard and example for excluding Sec. 1202 gain for a carried partnership interest
- Issues and considerations in appointing a partnership representative
- Tax credits in bankruptcy
- Proposed GILTI regs. provide useful guidance on certain consolidated return issues
- IRS releases guidance on new paid family and medical leave tax credit
- Certain moving expenses incurred in 2017 not subject to withholding and employment tax in 2018
- IRS to issue proposed regs. on the deductibility of expenses for certain business meals
- IRS announces changes to Sec. 965 transition tax rules
- OECD releases additional guidance on country-by-country reporting and updated exchange relationships
- Modification of variable prepaid forward contracts triggers gain realization
- IRS confirms that Sec. 451(b) does not accelerate inclusion of market discount income
- US-Mexico-Canada Agreement to replace NAFTA
- IRS announces new LB&I campaigns
- IRS to improve management of its existing tip agreements
- IRS to table changes planned for Form W-4 until 2020
- IRS issues guidance on REITs’ treatment of certain foreign income inclusions
- 2018 Arthur J. Dixon Memorial Award
