January 2016 - The Tax Adviser

Proposed and Temporary Sec. 199 Regulations Address a Wide Variety of Issues

IRS Issues Updated Guidance on Requesting and Obtaining an APA

Recently Issued Regulations Will Increase Likelihood of Sec. 956 and Subpart F Income Inclusions

Revised Procedures for Obtaining Assistance From U.S. Competent Authority, Including Discretionary Relief

Taxation of Outbound Transfers of Foreign Goodwill or Going Concern Value Under Secs. 367(a) and (d)

Temporary Regs. Under Sec. 482 Coordinate Transfer-Pricing Rules With Other Code Provisions

IRS Issues Final Regulations on Integrated Hedging Transactions of Qualifying Debt

Regulations Forthcoming on Partnership Nonrecognition of Property Contributions

IRS Temporary Regulations Eliminate the Automatic 30-Day Filing Extension for Forms W-2

2016 Tax Tables and Inflation Adjustments Are Released

Treasury Announces Launch of MyRAs

New Rules Would Apply to Coordinate IRS Appeals and Chief Counsel’s Office

2015 Budget Act Makes Big Changes to Partnership Audit Procedures

Former Rep. Dave Camp Advocates Tax Reform to Help U.S. Economy

Regulations Lower PTIN User Fee

Definitions Would Be Amended to Implement Supreme Court’s Same-Sex Marriage Decisions

Bad News for Noncash Contributions

Audit Reconsideration: An Effective Way of Resolving Disputes With the IRS

IRS Appeals Provides a Pathway to Settlement

Government Shutdowns Threaten Taxpayer Rights

Recognizing and Measuring Tax Benefits From Uncertain Tax Positions

Source of Consideration for Transfer Not Relevant in Gift Analysis

Signing a Return Is Still Not Optional