November 2016 - The Tax Adviser

Transaction Pursuant to Qualified Stock Purchase Treated as Distribution in Liquidation

Treatment of Wellness Program Benefits and Employer Reimbursements Under a Sec. 125 Cafeteria Plan

Home Agency Reasonably Treated Workers as Independent Contractors

Dental Practice’s Management Fees Were Not Ordinary and Necessary Business Expenses

Tax Court Finds Compensation Reasonable, Rejects IRS Attempt to Modify Independent-Investor Test

Payments Under State’s In-Home Supportive Care Programs Can Be Excluded From Gross Income

Rev. Rul. 2016-15 and the Uniform Application of Sec. 108 to QRPBI

Net Investment Income Tax: How Does It Affect You?

Tax Court Rules in Favor of Taxpayers in Passive Activity Loss Case

Basis for “Bad Boys”

Clarification of the Fair Market Value Calculation for the Discharged QRPBI Exclusion

Fractional Interests in Property

IRS Updates Safe Harbor on Contributions to Capital for Transfers to Public Utilities

Acquired Taxpayer Is Not Eligible for Success-Based Fee Safe Harbor of Rev. Proc. 2011-29

Self-Certification of Waiver Permitted for Late Rollover of Retirement Funds

IRS Explains How to Take PATH Act Depreciation Deductions

TIGTA Finds IRS Failed to Act on Employment-Related Identity Theft

Final Rules Permit Split Pension Benefits

IRS Proposes Increased User Fees for Installment Agreements

IRS Finalizes Regulations Defining Marriage

The ABCs of Form 1095

Engagement Letters: Review Them Before It Is Too Late

Ethics and Risk Issues in FBAR Preparation

Working With Today’s Students

Deciding Whether to Roll Over to a Roth IRA

Determination of U.S. Virgin Islands Residency Overturned

Duty of Consistency Precludes Taxpayers’ Argument