April 2016 - The Tax Adviser

Charitable Contributions of Artwork: An Important Primer

Recent Guidance Affecting Research Credit Carryforwards From Closed Years

IRS Reinforces That ESOP Plan Document Terms Matter

Ramifications of Removing the Sec. 199 Benefits-and-Burdens Test

Foreign Oil and Gas Tax Credits Subject to Separate Credit Limitations

Tax Planning for High-Net-Worth Individuals Immigrating to the United States

Using the “Zero-Value” Approach for Carried Interests

Tax Considerations for Divorcing Spouses

Life Insurance and S Corporations: Unique Rules Present Opportunity and Peril

Factor Presence Nexus Standards and Market-Based Sourcing: A Tough Combination for Service Businesses

New Jersey’s Sourcing Rule for Gain on Dispositions of Interests in Flowthrough Entities Can Be a Real Deal-Killer

Understanding the Safe Harbor for Ratable Service Contracts

Sec. 501(c)(4) Social Welfare Organization Requirements Are Postponed

IRS Issues Maximum Vehicle Values for 2016 for Personal-Use Vehicles

New Exclusion for Damages Received From a Wrongful Incarceration

Anti-Tax Avoidance Directives Issued by European Commission

Rules for Partnership Allocations of Creditable Foreign Taxes Are Amended

Regulations Would Permit Closed Pension Plans to Meet Nondiscrimination Rules

Change in Form 1099-B Cost Basis Reporting Can Result in Double-Counting of Income

PATH Brings Changes to Federal Penalty Computations

Kiddie Tax May Be Due on College Scholarships

Power of Attorney and Declaration of Representative

Gifts of Partnership Interests

German Who Gave Up U.S. Residency Liable for Exit Tax

CDP Notice of Determination Valid If Actually Received