This is Current Federal Tax Developments for the week of October 17, 2016 - Dealing with Disaster Issues. Current Federal Tax Developments is brought to you by the state CPA societies and Nichols Patrick CPE, Incorporated.
This week we’ll look at the following:
- IRS delays secure access for e-Services
- IRS describes method to elect prior year disaster loss deduction
- Non-acquiesence in Giant Eagle
- Trust denied charitable contribution
- S election terminated by shareholder leaving U.S.
- IRS takes position that guaranteed payments can’t limit partner’s SE income
- Ninth Circuit agrees only original return counts for Section 6707A penalty
- Matthew relief for affected North Carolina individuals announced by IRS
You can stream or download audio below.
A PDF of the articles for this week's material can be downloaded below.
- 2016-10-17 Current Federal Tax Developments