Tax Update, Volume 2017, Issue 2
ARTICLES IN THIS ISSUE:
- Combatting Foreign Tax Evasion With New Filing Requirements for Foreign-Owned Disregarded Entities
- Temple-Inland Decision Leads to Proposed Delaware Escheat Reform Legislation
- Practical Partnership Tips: Electronic K-1s and Addressing New Partnership Audit Rules
- Charitable Contributions: Acknowledgements, Appraisals and the IRS’s Strict Rules
The material in this publication was created as of the date set forth above and is based on laws, court decisions, administrative rulings and congressional materials that existed at that time, and should not be construed as legal advice or legal opinions on specific facts. The information in this publication is not intended to create, and the transmission and receipt of it does not constitute, a lawyer-client relationship. Internal Revenue Service rules require that we advise you that the tax advice, if any, contained in this publication was not intended or written to be used by you, and cannot be used by you, for the purposes of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.