- Common Mistakes in Life Insurance Arrangements
- Understanding the Safe Harbor for Ratable Service Contracts
- Sec. 501(c)(4) Social Welfare Organization Requirements Are Postponed
- Regulations Would Permit Closed Pension Plans to Meet Nondiscrimination Rules
- New Jersey’s Sourcing Rule for Gain on Dispositions of Interests in Flowthrough Entities Can Be a Real Deal-Killer
- Kiddie Tax May Be Due on College Scholarships
- Charitable Contributions of Artwork: An Important Primer
- IRS Issues Maximum Vehicle Values for 2016 for Personal-Use Vehicles
- German Who Gave Up U.S. Residency Liable for Exit Tax
- Factor Presence Nexus Standards and Market-Based Sourcing: A Tough Combination for Service Businesses
- Power of Attorney and Declaration of Representative
- Gifts of Partnership Interests
- Tax Considerations for Divorcing Spouses
- Ramifications of Removing the Sec. 199 Benefits-and-Burdens Test
- CDP Notice of Determination Valid If Actually Received
- PATH Brings Changes to Federal Penalty Computations
- Anti-Tax Avoidance Directives Issued by European Commission
- Life Insurance and S Corporations: Unique Rules Present Opportunity and Peril
- New Exclusion for Damages Received From a Wrongful Incarceration
- Change in Form 1099-B Cost Basis Reporting Can Result in Double-Counting of Income
- Using the “Zero-Value” Approach for Carried Interests
- Tax Planning for High-Net-Worth Individuals Immigrating to the United States
- Rules for Partnership Allocations of Creditable Foreign Taxes Are Amended
- IRS Reinforces That ESOP Plan Document Terms Matter
- Recent Guidance Affecting Research Credit Carryforwards From Closed Years
- Streamlined Filing Procedures for Disclosing Foreign Assets and Income
- Foreign Oil and Gas Tax Credits Subject to Separate Credit Limitations
