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