- Partnership terminations triggered by a change in form
- Taxpayer First Act changes the dynamic between IRS and practitioners
- Donor reporting changes violate the Administrative Procedure Act
- IRS allows taxpayers to change their minds on bonus depreciation
- Taxpayer First Act provision prompts IRS to change its third-party contact procedures
- Recent developments in estate planning: Part 1
- Trust income: The Supreme Court’s narrow opinion on state nexus
- IRS releases guidance on treatment of transaction costs
- Demystifying the new international E&P rules
- The TCJA: Double taxation for US citizens living abroad
- Like-kind exchanges and personal property
- Traversing Sec. 163(j) aggregation for affiliated service groups
- New withholding regime on transfers of partnership interests
- Phantom equity vs. profit interests: Strategic considerations
- US MNCs facing implications of economic (vs. physical) nexus
- Wayfair’s impact on not-for-profit purchases and revenues
- Reliance on preparer is not reasonable cause for late filing
- Substitute-for-returns procedure
- Pitfalls and treasures of the QBI deduction
- IRS practitioner services and AICPA’s ongoing advocacy for improvement
