- Benefiting from shared-equity financing arrangements
- First-time abatement: Procedure and case law updates
- Sec. 6676 erroneous claim for refund penalty
- Sec. 263A considerations when determining cost of goods sold excludable from BEAT
- Managing client expectations for IRS refunds
- ‘Toll charge’ guidance may trigger capital gain on PTI distributions
- Accounting method planning for 2017 can result in permanent tax benefits
- Agreement between Treasury and OMB subjects tax rules to review
- If and when to borrow from a qualified retirement plan
- New Sec. 960 ‘properly attributable to’ standard raises questions for Sec. 956 inclusions
- Tax-day computer crash prompts IRS to extend deadlines
- Applying the rescission doctrine to dividend distributions: A practical guide
- A trap for the unwary: Sec. 743 in tiered partnerships
- A review of adequate disclosure rules
- Can a trade or business include activities conducted in a different entity?
- Reality check: Virtual currency and its tax ramifications
- Special limitation period does not apply in foreign tax imbroglio
- IRS issues final regs. on electing out of centralized partnership audit regime
- Tax reform legislation narrows insurance PFIC exception
- IRS warns small businesses about tax return identity theft
- IRS adjusts HSA limits for 2018, announces 2019 limits
- Equitable recoupment applies to employment taxes of law firm
- Accounting method change procedures are revised
- Amended Sec. 965 may provide a Sec. 382 benefit: Deemed repatriation and RBIG
