For this week of April 11, 2016 in Current Federal Tax Developments we look at:

• IRS formally disagrees with Tax Court’s view on taxability of tax adviser damage award
• Informal IRS letter indicates additional conditions under which an employer HSA contribution may be refunded
• Depreciation limits and lease inclusion amounts for autos for 2015 and 2016 published by the IRS
• Trust allowed to enter into agreement of interpretation of terms to allow for QSST election
• Omitted gift statute rule doesn’t keep open years after the omitted gift
• A lesson in dicta, as the IRS discovers the Tax Court decides it didn’t mean what it said in passing in a separate case

Current Federal Tax Developments is brought to you by the state societies of CPAs and Nichols Patrick Incorporated

A PDF of the articles for this week's topics can be downloaded below.

• 2016-04-11 Current Federal Tax Developments