Current Federal Tax Developments for the week of December 26, 2017 - The Year in Review. Current Federal Tax Developments is brought to you by the state CPA societies and the Loscalzo Institute, a Kaplan Company.
This week we review the biggest items we looked at this year
- Tax Court rules on use of “reasonable compensation” guaranteed payments
- Automatic late portability election made available by the IRS
- Surgeon’s case is useful for two separate issues
- CPAR regime proposed rules issued
- Congress ends the year with major legislation
An audio only version of this week's broadcast can be downloaded or streamed below.
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A copy of this week's slides can be downloaded below: