- Cryptocurrency: Compliance challenges and IRS enforcement
- Momentum from tax reform could lead to IRS reorganization
- Preparing clients for tax surprises: How to handle tax bills that clients cannot pay
- Damages and interest from stray voltage suit are ordinary income
- S corporation redemptions: Navigating Secs. 302 and 301
- Inflated charitable contribution deduction denied
- Different SALT flavors of mandatory deemed repatriation under Sec. 965
- IRS issues final rules on adequate substantiation of charitable contributions
- An old friend reconsidered: Post-TCJA Sec. 338(g) elections for foreign targets
- Five types of interest expense, three sets of new rules
- Third Circuit relies on Ilfeld doctrine to deny consolidated group deductions for duplicated losses
- Loans between members and LLCs
- Tax reform: Individual taxpayers and the Sec. 962 election
- Economic development corporations: Often misunderstood tax-exempt organizations
- IRS issues Sec. 965 transition tax regs.
- IRS issues procedures for implementing accounting method changes related to ASC Topic 606
- Sale of improved land: Capital or ordinary gain?
- Filing ‘optional’ partnership return costly
- IRS proposes rules for Sec. 199A qualified business income deduction
- Reassessing the tax benefits of IC-DISCs
- 100% bonus depreciation rules are proposed
- Rules determine who can be a partnership representative under new audit regime
- Recent developments in estate planning: Part 1
- Revisiting the application of Sec. 280G on partnerships and LLCs
