August 2017 - The Tax Adviser

Will tax reform make C corps. more attractive for closely held businesses?

The challenge of maximizing the foreign tax credit on qualified dividends

Rolling over equity when purchasing a Canadian company

Market discount rules: In search of an escape route for distressed debt

How to avoid penalties when a planned rollover goes awry

The importance of tracking AAA and E&P in transactions involving S corps.

Small Iowa corporation successfully challenges California’s $800 franchise tax

IRS cannot charge fees for PTINs

Taxpayers must pay electronically for ruling requests

IRS will rule on leveraged spinoffs again

Proposed budget contains tax reform provisions and would authorize regulation of tax return preparers

The Tax Adviser 2016 Best Article Award

Ideas on incorporating tax policy into a first tax course

Considering whether to file an income tax extension

Allocating S corp. losses to acquiring and terminating shareholders

Wells Fargo wins partial victory on STARS transaction

Tax Court clarifies ‘amounts in dispute’ for purposes of whistleblower awards