February 2018 - The Tax Adviser

A new safe harbor for LB&I taxpayer R&D credits

Statistical sampling makes it easier to claim a research tax credit than ever before

Health reimbursement arrangements for small employers

IRS memorandum provides clarity on treatment of debt-issuance costs

No gain on the extension of a prepaid forward contract

IRS reallocates losses of joint venture among foreign and domestic partners

IRS expands list of large business audit ‘campaigns’

Blurred lines of business: Nexus and New Jersey’s corporation business tax

Investment adviser’s inducement payments to shareholders are not intangibles

Congress enacts tax reform

Ethics rule would require CPAs to discuss suspected illegal acts with clients

A new approach to ethics education: Giving voice to values

Providing services to a partnership in bankruptcy

English law applies in dispute over lump-sum alimony payment

Dispute between shareholders did not strip taxpayers of beneficial rights of ownership