- Flip the tax return with a professor-prepared tax return
- Structuring divisive reorganizations
- D.C. Circuit reinstates IRS PTIN fee
- West Virginia cannot exempt state law enforcement pensions and tax federal ones
- IRS issues safe-harbor procedure for vehicle bonus depreciation
- Form 8995 will be used to calculate QBI deduction for 2019 tax returns
- IRS finalizes centralized partnership audit rules
- Opportunities beckon in new qualified opportunity zones
- Considering the SRLY rules and Sec. 382 in the post-TCJA world
- Managing excess loss accounts
- Stock-based compensation: Back to basics
- The impact of tax reform on DNI, and a reason to revisit trust accounting income
- Sec. 199A and the aggregation of trades or businesses
- Computing qualified W-2 wages for Sec. 199A purposes
- REIT dividends and PTP income under Prop. Regs. Sec. 1.199A-3(d)
- Proposed Sec. 956 regulations: Planning and pitfalls
- New limitation on excess business losses
- New CFC group election: Possible benefits
- New Sec. 163(j): Considerations for real estate and infrastructure businesses
- Key tax reform provisions affecting sports franchises
- Updated automatic method change procedures ease transition to new revenue recognition rules
- The not-so-simple aggregation rules for tax reform’s simplifying conventions
- Payment of an award for lost working time is taxable compensation
- IRS can again charge preparers for PTINs
- New due-diligence standards for head-of-household filing status
- Impact of Sec. 199A in computing substantial-understatement penalties
