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Petersen: Accrual Basis S Corporation Runs Afoul of the Section 267(a) Constructive Ownership Rules.

• Authors : BIRD, BRUCE M.¹; GAINEY, THOMAS W.²

• Source: Journal of Taxation. Mar2018, Vol. 128 Issue 3, p1-14. 14p.

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No Net Value Regulations: Never Mind.

• Authors : SCHNEE, EDWARD J.; SEAGO, W. EUGENE

• Source: Journal of Taxation. Feb2018, Vol. 128 Issue 2, p28-35. 8p. 1 Chart.

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Recent IRS Guidance About FAQs and Other Items Posted on IRS.gov.

• Authors : BIRD, BRUCE M.¹; SINKEY, MICHAEL²

• Source: Journal of Taxation. Jan2018, Vol. 128 Issue 1, p57-67. 11p.

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The Tax Implications of Divorce Part II-Property Transfers, Home Sale, Dependency Exemption and Administrative Issues.

• Authors : KATZ, NEIL D.; DIGAUDIO, GINA M.

• Source: Journal of Taxation. Dec2017, Vol. 127 Issue 6, p274-278. 5p.

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U.S. LLCs and UK. Tax Do Not Mix!

• Authors : ROGERS, STUART¹ ; CASSIDY, DAN² ; MACE, JENNIFER³

• Source: Journal of Taxation. Aug2016, Vol. 125 Issue 2, p80-83. 4p.

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The Often-Overlooked Advantages of Qualified Charitable Distributions.

• Authors : ROBERTS, DAVID J.¹

• Source: Journal of Taxation. Aug2016, Vol. 125 Issue 2, p53-61. 9p.

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Final regulations prevent corporate partners from avoiding gain in partnership transactions.

• Source: Journal of Taxation. Jul2018, Vol. 129 Issue 1, p35-37. 3p.

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Application of Section 355(e) safe harbor for certain pre- and post spin-off stock acquisitions.

• Source: Journal of Taxation. Apr2018, Vol. 128 Issue 4, p27-29. 3p.

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Government Wins Fourth Straight FBAR Penalty Case: Analyzing Bohanec and the Evolution of 'Willfulness'.

• Authors : SHEPPARD, HALE E.¹

• Source: Journal of Taxation. Mar2017, Vol. 126 Issue 3, p1-46. 46p.

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Tax Treatment of Post-Employment Payments.

• Authors : MALLOY, JOHN M.¹; LANGSTRAAT, CRAIG J.¹; PUGH, ELANA J.²

• Source: Journal of Taxation. Feb2017, Vol. 126 Issue 2, p1-10. 10p.

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