A Top 10 list of 2016 developments ready for 2017

摘要

Tax practitioners never really "start fresh" as a new calendar year rolls around. For 2017, carryover from 2016 not only includes the usual reporting and compliance issues related to the 2016 taxyear just ending, but also those tax changes and issues begun in 2016 that are by no means finished at year's end. Our column this month focuses on identifying these latter changes that carry over into 2017. We have chosen a "Top 10" format for presentation for our 2016 picks, aware of the dangers of missing one or debatably prioritizing one over another.