Author: North America Tax Practice

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In this issue:

  • Time for Tax Reform?
  • Something's Fishy: Avrahami Provides Limited Guidance for Small Fry in Captive Insurance
  • Outside of the Safe Harbor for Reverse Like-Kind Exchanges, the IRS Intends for Benefits and Burdens to Reign
  • When Will Appeals Excuse Exam From an Appeals Conference? Who Knows.
  • Grecian Magnesite Mining: Tax Court Chimes in on Rev. Rul. 91-32, and It’s Music to Taxpayers’ Ears
  • IRS Actions in New Capital Fire were "Too Little Too Late"
  • Updating Partnership Agreements for January 1, 2018 New Audit Rules
  • Dutch Tax Reform: Reduction in Corporate Tax Rate and Abolishment of Dividend Tax
  • “Subject To” Means “Actually Paid” for Virginia’s Addback Exception
  • Florida’s Sourcing of Service Receipts - COP in Regulation, Market-Based in Application
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