Current Federal Tax Developments for the week of November 23, 2017 - S Corporation Difficulties. Current Federal Tax Developments is brought to you by the state CPA societies and the Loscalzo Institute, a Kaplan Company.

This week we look at the following developments:

  • HR1 moves to the Senate floor this week
  • Taxpayer does not have COD income when relieved of requirement to pay back overpayments on pension
  • Qualified plan relief provisions extended to victims of California wildfires
  • Court does not accept attempt to use FLP discount to create income tax loss from liquidation of S corporation formed to hold FLP interest
  • No basis to shareholders in debt to S corporation other S corporation shareholders controlled
  • IRS issues FAQ on QSEHRAs

The articles for this week can be downloaded below:

2017-11-27 Current Federal Tax Developments

Copyright 2017 Kaplan Inc.

Direct download: 2017-11-27_S_Corporation_Problems.mp3
Category:Federal Tax Update -- posted at: 12:44pm EDT

1



-->

Syndication

Categories

Archives

November 2017
S M T W T F S
     
      1 2 3 4
5 6 7 8 9 10 11
12 13 14 15 16 17 18
19 20 21 22 23 24 25
26 27 28 29 30