- Bridging the gap: GILTI and AAA
- Security call: Determining whether debt is a security
- IRS memorandum illustrates application of Sec. 704(c) anti-abuse rule
- IRS memo addresses holding periods for meaningless gesture transactions
- Using sampling to efficiently claim bonus depreciation for QIP
- GILTI and Subpart F treatment of distributions of appreciated property
- Sec. 457 government plan distributions compared to 401(k) distributions
- Building good habits: Keeping up to date
- Ensuring that allocations of LLC tax items are respected
- Congress affirms deductibility of expenses paid by forgiven PPP loans
- IRS permits choice of bonus depreciation rules
- How to compute unrelated business taxable income for separate businesses
- When does the centralized partnership audit regime not apply to partnership-related items?
- IRS finalizes rules for 100% dividends-received deduction, GILTI
- Final regs. on bonus depreciation
- Final regs. provide guidance on TCJA changes to entertainment deduction rules
- Refundable credits and foreign tax credits
- Transfer pricing and the pandemic recession: What to do about it
- Transfer pricing and sales/use tax
- Sec. 163(j) final regs. address the classification of lender fees
- IRS releases new draft form to request revocation of Sec. 754 election
- Difficulties of applying IRC rolling conformity in some states
- Small business exemption regs. provide surprises for large taxpayers
- Top-of-market valuation for conservation easement upheld
- Refusal to pay court-ordered divorce settlement is not theft
- E-signatures: What will 2021 bring?
