- Gravel mined on Seneca land is not exempt from tax
- Casualty losses and expenditures under Sec. 162 or 165
- Sec. 267A: Certain related-party amounts paid or accrued in hybrid transactions or with hybrid entities
- Best practices for firms to promote a culture of ‘due professional care’
- 3-year holding period applies to S corporations
- Application of Sec. 199A deduction to health care
- Supreme Court to hear South Dakota v. Wayfair: Has the twilight of Quill arrived?
- Income taxation of trusts and estates after tax reform
- Counterintuitive tax planning: Increasing taxable scholarship income to reduce taxes
- Using big data to identify tax risk
- Revenue procedure contains tax rate tables and inflation adjustments under new tax law
- Executive compensation planning for tax-exempt organizations
- Review of regulations prompts proposal to remove 298 outdated rules
- Code’s plain language prevails, despite anomalies
- Sec. 336(e) elections for S corp. targets: Get a step-up without a letter ruling
- Deducting deferred bonuses
- Which taxpayers are potentially subject to the new ‘BEAT’?
- Qualified equity grants: A welcome alternative for startup companies
- IRS finds future costs of fuel rewards are subtracted from gross receipts when earned
- Proposed regs. would govern partnership audit adjustments
