February 2017 - The Tax Adviser

Sec. 385 Regs.: Five Key Themes Every Company Needs to Know

Sec. 1234A and Termination Fees

Uncertainty Surrounding Back-to-Back F Reorganizations

When Entity Simplification Is Not So Simple

Final R&D Internal-Use Software Regulations Provide More Certainty

Accelerating AMT Credits in Lieu of Bonus Depreciation

Proposed Regulations Provide Helpful Guidance for Sec. 457(f) Plans

IRS Does Not Acquiesce to Treatment of Discounts in Giant Eagle

The Authorized OECD Approach to a U.S. Permanent Establishment

Recourse vs. Nonrecourse Indebtedness: Implications for Disregarded Entities Under Sec. 108

New Audit Techniques Guide for Capitalization of Tangible Property

IRS Announces Online Account Access for Individuals

Information Document Requests From TE/GE Examiners Are Subject to New Rules

Urgent Alert Warns Tax Preparers of Scam

PPACA Reporting Deadline Is Extended

COD Reporting No Longer Triggered by Three-Year Nonpayment Period

Regulations Govern Preparer Penalties and Due Diligence Under New Law

Changes to the 2017 CPA Exam: An Opportunity to Further Students’ Professional Success

Mistakes Were Made: Knowledge of Errors on Returns and What to Do About Them

Planning for the Discontinuation of a Partnership’s Business

Related-Party Like-Kind Exchange Had Tax-Avoidance Purpose, Court Holds

Fifth Circuit Finds Fault With Tax Court’s Definition of “Bank”