April 2018 - The Tax Adviser

Upstream, downstream: Upstream C reorganizations with a drop

IRS assesses employer shared-responsibility payments under the Affordable Care Act

Private company equity grants: New Sec. 83(i)

Sec. 199 deduction for qualified film and the IRS compliance campaign approach

Exiting the U.S. tax system

Economic substance doctrine applied to conservation easements

Converting from S corp. to C corp.: Select issues for consideration

Ohio CAT: Three key considerations

Practitioners are being asked for personal information by IRS

New withholding rules necessitated by new tax law

Congress extends expired provisions

Continuing resolution postpones Cadillac and medical device taxes, suspends tax on health insurers

Filing deadline for 2017 FBARs same as for individual tax returns

Reporting publicly traded partnership Sec. 751 ordinary income and other challenges

Requests by IRS and state departments of revenue for electronic accounting software records of taxpayers

The function of basis

Court rejects ‘obey-the-law’ injunction in employment tax case

Intercompany transactions do not increase debt basis in S corporation