Carrying forward
No. 1: The Trump administration
Donald Trump at the U.S. Capitol on Nov. 10. Photographer: Pete Marovich/Bloomberg
No. 2: Debt vs. equity
No. 3: Partnership strategies
No. 4: New partnership audit regime
No. 5: Section 355 spins
The IRS headquarters building in Washington, D.C.
No. 6: BEPS
Representative Kevin Brady, a Republican from Texas and chairman of the Joint Economic Committee, questions Ben S. Bernanke, chairman of the U.S. Federal Reserve, not pictured, during a hearing in Washington, D.C., U.S., on Wednesday, May 22, 2013. Bernanke said the U.S. economy remains hampered by high unemployment and government spending cuts, and tightening policy too soon would endanger the recovery. Photographer: Andrew Harrer/Bloomberg *** Local Caption *** Kevin Brady
No. 7: Estate tax valuation/basis reporting
IRS forms are displayed at the Philadelphia Public Library in Philadelphia, Pennsylvania, Thursday, March 29, 2007. Mike Mergen/Bloomberg News
No. 8: The sharing economy
Nina Olson, the United States Taxpayer Advocate, speaks during an interview in Washington D.C., on Tuesday, July 26, 2011. Olson, a lawyer and former tax preparer, has held the position since March 2001 and has become one of the leading critics of the IRSÕ treatment of taxpayers. Photographer: Christopher Powers/Bloomberg***Local Caption***Nina Olson
No. 9: Passive activity losses
The Internal Revenue Service (IRS) headquarters building stands in Washington, D.C., U.S., on Wednesday, Feb. 17, 2016. Taxpayers have until Monday, April 18 to file their 2015 tax returns and pay any tax owed. Photographer: Andrew Harrer/Bloomberg
No. 10: Legislation and the lack thereof
Michael Phelps of the USA shows off his gold medal after winning the Men's 400 M Individual Medley during day two of the 2008 Beijing Olympics in Beijing, China, on Saturday, Aug. 10, 2008. The 2008 Beijing Olympics will run until Aug. 24, 2008. Photographer: Natalie Behring/Bloomberg News
