April 2017 - The Tax Adviser

Proposed ‘hot dog stand’ regulations for spinoffs

Interplay between Sec. 174 and Sec. 41 for software development activities

IRS issues reasonable internal-use software regulations for the research tax credit

Correcting employee plan errors outside EPCRS

New regulations for Subpart F and CFC investment in U.S. property

New reporting requirements for foreign-owned U.S. disregarded entities

Tax planning for a nonresident entering the U.S. tax system

Tax reform is likely to curtail some credits and incentives

Ordinary loss deductions under Sec. 165(g)(3) in the S corp. context

North Carolina’s nonconformity to federal bonus depreciation: Mechanics and planning opportunities

Considering cash: Advantages and availability of the cash method of accounting

Taxpayer proved timely mailing of Tax Court petitions, Seventh Circuit holds

IRS notice permits recalculation of marital deductions for same-sex couples

IRS announces online publication of practitioners’ registration information

IRS rules defining dependents and EITC qualification are to be amended

The statute of limitation for net operating losses

Procedure for obtaining rescission of 90-day letters

Foreign-owned domestic disregarded entities: Why new reporting requirements?

International information return penalties remain a significant issue for taxpayers and advisers

Disposing of passive activities

Misapplied payment does not result in erroneous refund

Joint return not valid where one spouse filed separate return