This week we look at:

Filing Season Forecast to Start in Mid-February in the Coming Season
Settlement Proceeds Found to Be Taxable and Taxpayer Stuck With Late-Filing Penalties
IRS Issues Relief for Certain Issues Related to Partnership Investments and the Corporate Alternative Minimum Tax
Corporate Mergers and the Same Taxpayer Rule for Interest Netting
What Is an Educational Organization for Unrelated Business Income Tax (UBIT) Purposes?

An audio only version of this week’s broadcast can be streamed or downloaded below:

A copy of the articles for this week’s developments can be downloaded via this link: