- Employer Health Plans Must Cover Inpatient Hospital and Physician Services
- Regulations Prevent CFCs From Using Partnerships to Avoid Sec. 956
- Rules Target Abuse of “Legging Out” of Foreign Currency Hedges
- IRS Final Rules Govern Required Minimum Contributions for Single-Employer Pension Plans
- Proposed Rules Govern Taxation of Gifts and Bequests From Covered Expatriates
- Transfer-Pricing Arm’s-Length Standard and Transfers of Foreign Goodwill Clarified
- AICPA Expresses Concerns About Tax Return Preparer Legislation
- Charities Would Be Permitted to Issue Information Returns to Donors
- Special Per-Diem Rates Issued for 2015–2016 Travel
- IRS Issues Dividend-Equivalent Rules for Notional Principal Contracts and Equity-Linked Investments
- Final Rules Govern F Reorganizations
- Private Foundations Can Rely on More Practitioners When Making Good-Faith Determinations
- U.S. Enters First Agreements Implementing Automatic Information Exchange
