February 2016 - The Tax Adviser

Final F Reorganization Regs. Might Make Treatment Available for Reverse Mergers

Practical Strategies for Using Sampling for the Research Tax Credit

Foreign Corporation Earnings and Profits: Common Misconceptions and Pitfalls

Local Lodging Provided to an Employee: How to Determine Whether to Include It in the Employee’s Income

Congress Changes Partnership Audit Procedures

Oregon Courts’ Recent Examination of UDITPA Provisions

New Retail and Restaurant Remodel/Refresh Safe Harbor for Determining Repairs

Sales-Related Expenses Remove Taxpayers From “Small Reseller” Exception of Sec. 263A

Updating the Fixed-Asset Listing With Estimates After Sampling

What Does the New Revenue Recognition Standard Mean for Tax?

IRS Announces Higher De Minimis Safe Harbor for Tangible Property Expensing

New Rules Aimed at Further Curtailing Inversions

New IRS Policy Allows Tax ID Theft Victims to See Fraudulent Returns

Qualifying Stores and Restaurants Can Deduct Majority of Remodeling Costs

Passport Revocation and Third-Party Debt Collection Provisions Enacted

Proposed Regulations Govern Innocent Spouse Relief

Tax Return Processes: The Intersection of Due Diligence and Quality Control

The Use of Online Quizzes in an Introductory Tax Course

Debt Modification Issues for LLCs

Stock Received in Demutualization Has No Basis

IRS Made “Initial Determination”