January 2017 - The Tax Adviser

IRS Revises Safe Harbor for Private Business Use of Tax-Exempt Bond Financed Property

IRS Plans Regs. on Sec. 909 Foreign Tax Credit Splitter Arrangements

Royalties on Pharmaceutical Technology Taxable as Ordinary Income, Tax Court Holds

IRS Eliminates No-Rule Policy for Business Purpose and Device Rule Issues

IRS Revises Procedures for Handling Appeals Conferences

Final Regulations Clarify Definition of Real Property for REITs

Income From Parking Facilities Is Qualifying REIT Income

Ninth Circuit Upholds Homebuilder’s Use of Completed-Contract Method

IRS Clarifies Definition of “Construction of Real Property” for Purposes of Sec. 199

Decision Striking Down Delaware’s Estimation Method for Auditing Unclaimed Property to Stand as Parties Settle

Change to Accrual Accounting Will Not Delay Taxes on Certain Deferred Compensation Beyond 2017

2017 Inflation Adjustments and Tax Tables for 2018 Filing Season Released

IRS Announces Heightened Identity Theft Safeguards for Current Filing Season

Prize Money Exempt From Federal Tax

IRS Failing in Backup Withholding, TIGTA Says

Final Earnings-Stripping Regulations Exempt Many Taxpayers

Regulations Govern Treatment of Controlled Foreign Corporations Using Partnerships

2016 Arthur J. Dixon Memorial Award

How Will the LB&I Reorganization Affect Midmarket Taxpayers?

Pesky IRS Penalties: How to Get Them Abated for Clients

Theft Loss Eligibility Is Broader for Estates Than for Individuals

Till Death Do Us Part: Dealing With Carryovers When a Spouse Dies

Ascertaining the Tax Impact on the Shareholder of a Corporate Assumption of Liabilities in a Sec. 351 Transfer

Check Signer Was Not a Responsible Person

Decision to Amend Ultimately Falls to the Client