February 2015 - The Tax Adviser

Sampling to Efficiently Implement the New Tangible Property Regulations: The Clock Is Ticking

Final Guidance Related to Tangible Property Regulations Provides Time-Limited Opportunities

IRS Offers New Options for Taxpayers Who Failed to File International Information Returns

Net Investment Income Tax Surprise: Significant Participation Rule Trumping Material Participation Tests

License vs. Royalty: The Constant Question for Pharmaceuticals

IRS Clarifies Ordering Rules for Alternative Tax NOLs

IRS Clarifies That a Former QSub Cannot Prorate Post-Termination Items of Income or Loss

Tax Court Releases Decisions Favorable for Captive Insurance Risk Distribution Qualification

Multistate Tax Compact Amendments May Have Major Effect on States

Recent Guidance Raises Long-Standing Issue of What Is a Separate Trade or Business

Income and Related Deductions for an Item Considered for an Accounting Method Change

When Payments on Debt Are Considered a Deemed Dividend

Buyer Beware of Zenz Transactions

Codified Economic Substance Update: IRS Issues More Guidance

Enhancing Tax Analysis Skills Through Excel-Based Scenarios

Changing an LLC’s Tax Year

IRS Updates Its Rules for Qualified Transportation Fringe Benefits

How the New One-a-Year IRA Rollover Rule Applies

Guidance on Health Care Law Is Issued

Final Regulations Issued on Relief From Failure to File Gain Recognition Agreements

Exchange of Tax Information Should Be Automatic, G-20 Leaders Say

Congress Enacts Last-Minute Extenders for 2014

AICPA’s Revised Confidentiality Rule, Sec. 7216, and the Tax Professional

Depreciation Guidelines for Vehicles and When to Report Them as Listed Property

Assignment of Rights in Lawsuit Results in Capital Gain