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February 2019 - The Tax Adviser

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  2. February 2019
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PRACTICE & PROCEDURES

Resolving federal tax liabilities

This article explains debt resolution methods, how tax practitioners can assist taxpayers in the process of resolving a liability, and how taxpayers can administratively appeal adverse IRS collection
determinations.

TAX CLINIC

credits against tax

IRS releases guidance on new paid family and medical leave tax credit

expenses & deductions

Certain moving expenses incurred in 2017 not subject to withholding and employment tax in 2018

IRS to issue proposed regs. on the deductibility of expenses for certain business meals

FOREIGN INCOME & TAXPAYERS

IRS announces changes to Sec. 965 transition tax rules

OECD releases additional guidance on country-by-country reporting and updated exchange relationships

GAINS & LOSSES

Modification of variable prepaid forward contracts triggers gain realization

COLUMNS

NEWS NOTES

Tax rules for the digital economy should be determined globally

2019 pension plan inflation adjustments are released

Personal exemption rules clarified for 2018 tax year health-related provisions

Federal agencies issue proposed rules on health reimbursement arrangements

U.S. corporate shareholders would no longer be subject to income inclusion rules

IRS proposes to remove rules on advance payments and long-term contracts

CASE STUDY

Recognizing when the IRS can reallocate income

TAX TRENDS

Actor’s failure to document financial condition dooms offer in compromise

Economic benefits of life insurance premium payments are not includible in income

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