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

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A PDF of the articles for this week's material can be downloaded below.

2016-10-17 Current Federal Tax Developments