- Will tax reform make C corps. more attractive for closely held businesses?
- IRS cannot charge fees for PTINs
- Market discount rules: In search of an escape route for distressed debt
- The importance of tracking AAA and E&P in transactions involving S corps.
- Tax Court clarifies ‘amounts in dispute’ for purposes of whistleblower awards
- Taxpayers must pay electronically for ruling requests
- IRS will rule on leveraged spinoffs again
- How to avoid penalties when a planned rollover goes awry
- Considering whether to file an income tax extension
- Disclaimers as a fix for old trusts
- 2017 tax software survey
- Small Iowa corporation successfully challenges California’s $800 franchise tax
- Proposed budget contains tax reform provisions and would authorize regulation of tax return preparers
- Wells Fargo wins partial victory on STARS transaction
- Allocating S corp. losses to acquiring and terminating shareholders
- Contributions to quasi-governmental public-private partnerships
- Ideas on incorporating tax policy into a first tax course
- The challenge of maximizing the foreign tax credit on qualified dividends
- The Tax Adviser 2016 Best Article Award
- Rolling over equity when purchasing a Canadian company