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September 2017 - The Tax Adviser

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INDIVIDUALS

Individual taxation report

This article is a semiannual review of recent developments in the area of individual taxation.

TAX CLINIC

FOREIGN INCOME & TAXPAYERS

Recent developments under FATCA, U.S. withholding tax, and global information reporting

Treaty benefits on FDAP income derived by hybrid entities

SPECIAL INDUSTRIES

Sales-and-use-tax pitfalls in the construction and real estate industries

STATE & LOCAL TAXES

State tax considerations for foreign companies with inbound U.S. investments

employee benefits & pensions

IRS guidance offers useful reminders about employee discount plans

partners & partnerships

How the death of a partner could affect a partnership’s year end

COLUMNS

NEWS NOTES

Tax Court allows full meal deduction for NHL team’s away games

IRS allows certain estates an extension of time to make portability election

PTIN registration system reopened

IRS reissues centralized partnership audit rules

TAX PRACTICE MANAGEMENT

Using technology to assist with year-end tax planning

PERSONAL FINANCIAL PLANNING

Dispelling uncertainty: Scenario analysis for client security

CASE STUDY

Deducting startup and expansion costs

TAX TRENDS

Self-help stock purchase not IRA distribution

Partner’s bonus was not a partnership distribution

PRACTICE MANAGEMENT

Software Survey

2024 tax software survey

To get through the rigors of tax season, CPAs depend on their tax preparation software. Here's how they rate the leading professional products.

Tax Clinic

On DRD, the IRS seeks to have its cake and eat it too

Tax Court declines to limit discovery for sampled research credit claims

New IRS form for partners receiving property distributions

The CFC/PFIC overlap rule after aggregate treatment

Payments for law violation are not deductible restitution