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.

A copy of this week's slides can be downloaded below:

2017-12-26 Current Federal Tax Developments