- Providing services to a partnership in bankruptcy
- IRS memorandum provides clarity on treatment of debt-issuance costs
- No gain on the extension of a prepaid forward contract
- IRS reallocates losses of joint venture among foreign and domestic partners
- Investment adviser’s inducement payments to shareholders are not intangibles
- A new safe harbor for LB&I taxpayer R&D credits
- English law applies in dispute over lump-sum alimony payment
- Dispute between shareholders did not strip taxpayers of beneficial rights of ownership
- Current developments in partners and partnerships
- Statistical sampling makes it easier to claim a research tax credit than ever before
- Employment tax penalties: Let’s keep it civil
- Ethics rule would require CPAs to discuss suspected illegal acts with clients
- Health reimbursement arrangements for small employers
- Blurred lines of business: Nexus and New Jersey’s corporation business tax
- IRS expands list of large business audit ‘campaigns’
- Congress enacts tax reform
- A new approach to ethics education: Giving voice to values
