- Using trusts to shift income to children
- The kiddie tax and unearned income from scholarships
- AICPA requests further guidance on QBI deduction
- Traded player contracts and draft picks have zero value under safe harbor
- IRS proposes regs. on withholding on transfers of partnership interests
- IRS issues more proposed regs. on qualified opportunity funds
- Consolidated return regs. provide special return due-date rules for short tax years
- Allocating previously taxed income in a Sec. 355 tax-free distribution
- CFC worthless stock deductions after tax reform
- Tax reform’s impact on pension trusts and tax-exempt organizations in trust form
- Determining what is a separate trade or business for Sec. 199A purposes
- Restructuring with Sec. 987 QBUs? Watch for limitations under new Sec. 987 regs.
- Sec. 1341: What is the claim-of-right doctrine?
- BBA audit regime affects buyers and sellers of partnership interests
- Foreign corporations may not receive audit protection for accounting method changes
- Regulations take precedence over common law mailbox rule
- The cost of deferred revenue
- A preparer-client decision: Whether to rely on the Sec. 199A proposed or final regulations
- IRS provides safe harbor for professional sports teams trading personnel contracts and draft picks
