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NY Amends Personal Liability for Taxes Owed by LLC Members and Limited Partners.

• Source: Journal of Taxation. Jul2018, Vol. 129 Issue 1, p42-46. 5p.

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Regulations to be Issued on Deemed Repatriation Transition Tax.

• Source: Journal of Taxation. Jul2018, Vol. 129 Issue 1, p70-75. 6p.

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International Tax for the Growing Business.

• Authors : McCORMICK, PATRICK J.¹

• Source: Journal of Taxation. Jun2018, Vol. 128 Issue 6, p43-63. 21p.

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How Do Partnerships Treat Options, Short Sales, And Unmatured Claims?

• Authors : KNIGHT, RAY A.¹; KNIGHT, LEE G.²

• Source: Journal of Taxation. May2018, Vol. 128 Issue 5, p1-9. 9p.

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Of Zebras, Calculators, and Partnership Interests.

• Authors : Banoff, Sheldon I. ; Lipton, Richard M.

• Source: Journal of Taxation. Apr2018, Vol. 128 Issue 4, p48-54. 7p.

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ANALYSIS OF THE "REASONABLE CAUSE" DEFENSE IN NON-WILLFUL FBAR PENALTY CASE: TEACHINGS FROM JARNAGIN.

• Authors : SHEPPARD, HALE E.¹

• Source: Journal of Taxation. Apr2018, Vol. 128 Issue 4, p1-26. 26p.

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The Role of the Corporate Finance Expert in Debt-Equity Litigation: Lessons From ScottishPower (Part 1).

• Authors : SHAKED, ISRAEL¹; PLASTINO, DAVID²; DIONNE, PAUL³

• Source: Journal of Taxation. Mar2018, Vol. 128 Issue 3, p68-82. 15p.

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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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First Taxpayer Victory in a “Willful” FBAR Penalty Case: Analyzing the Significance of Bedroian for Future Foreign Account Disputes (Part 1).

• Authors : SHEPPARD, HALE E.

• Source: Journal of Taxation. Feb2018, Vol. 128 Issue 2, p12-27. 16p.

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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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The Tax Consequences of Expatriation.

• Authors : MCCORMICK, PATRICK J.¹

• Source: Journal of Taxation. Nov2017, Vol. 127 Issue 5, p82-89. 8p.

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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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State and Local Sales Tax Aspects of Corporate Acquisitions.

• Authors : FABER, PETER L.¹

• Source: Journal of Taxation. Jan2017, Vol. 126 Issue 1, p5-13. 9p.

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Transfer Pricing Adjustment Challenges Receive Green Light From The Tax Court.

• Authors : FORTUNA, JULIAN A.; RADDE, TODD D.

• Source: Journal of Taxation. Nov2016, Vol. 125 Issue 5, p223-231. 9p.

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Treasury Regulations Clarify Requirements for Type III Supporting Organization Status.

• Authors : FOX, RICHARD L.; BLATTMACHR, JONATHAN G.

• Source: Journal of Taxation. Nov2016, Vol. 125 Issue 5, p204-215. 12p.

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Steps in the Brother- Sister Split.

• Authors : SEAGO, W. EUGENE¹; SCHNEE, EDWARD J.²

• Source: Journal of Taxation. Aug2016, Vol. 125 Issue 2, p72-79. 8p.

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SHOP TALK.

• Source: Journal of Taxation. Dec2015, Vol. 123 Issue 6, p289-294. 5p.

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Gain or Loss on Sale of Partnership Interest by Foreign Person Treated as Effectively Connected Income under TCJA.

• Source: Journal of Taxation. Mar2018, Vol. 128 Issue 3, p53-55. 3p.

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