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Three paths to innocent spouse relief.

• Authors : Chambers, Valrie¹; Burke, Timothy²

• Source: Tax Adviser. Jan2022, p1-4. 4p.

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A review of Multistate Tax Commission's statement on how P.L. 86-272 applies to internet sales.

• Source: Tax Adviser. Jan2022, p1-5. 5p.

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Second Circuit: SALT cap is not unconstitutional: The $10,000 maximum deduction for state and local taxes is upheld by the Second Circuit.

• Authors : Mannino, Laura Lee¹

• Source: Journal of Accountancy. Feb2022, p32-33. 2p.

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Foreign-derived intangible income: Issues and practical strategies.

• Authors : Vari, Frank J.

• Source: Tax Adviser. Sep2021, p40-43. 4p.

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2021 tax software survey.

• Authors : Bonner, Paul

• Source: Tax Adviser. Sep2021, p1-8. 8p.

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Filing season quick guide -- tax year 2020.

• Source: Journal of Accountancy. Jan2021, p1-11. 6p.

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Deducting losses in the CARES Act's window.

• Authors : Ray, Richard¹

• Source: Journal of Accountancy. Nov2020, p15-19. 5p.

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2020 tax software survey: Shares of respondents and product and company information.

• Source: Journal of Accountancy. Sep2020, p1-4. 4p.

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The Sec. 1061 capital interest exception and its impact on hedge funds.

• Authors : Velotta, Robert A.

• Source: Tax Adviser. Aug2021, p1-4. 4p.

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Sec. 199A and Subchapter M: RICs vs. REITs.

• Authors : Shengelya, Andreana

• Source: Tax Adviser. Aug2021, p1-5. 5p.

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Academic research for your practice consideration.

• Authors : Meade, Janet A.¹ mailto:; Nellen, Annette² mailto:

• Source: Tax Adviser. Aug2021, p1-5. 5p.

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Taxation of qualified tuition plan contributions and distributions.

• Authors : Young, Patrick L.¹

• Source: Tax Adviser. Jul2021, p78-81. 4p.

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Former kiddie tax rules restored.

• Authors : Mantzke, Kate¹; Cripe, Brad²; Youngberg, Suzanne³

• Source: Journal of Accountancy. Jul2020, p1-4. 4p.

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Practitioners' role in the continuing evolution of Circular 230.

• Authors : Davis, Conrad

• Source: Tax Adviser. Sep2021, p72-74. 3p.

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Would you like SALT with that trust?

• Source: Tax Adviser. May2021, p131-134. 4p.

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Unintended consequences of foreign branch reporting.

• Source: Tax Adviser. May2021, p126-130. 5p.

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Lessons learned: Incorporating data analytics in tax curricula.

• Authors : Nellen, Annette¹; Cheng, Christine²; Shaw, J. R.³

• Source: Tax Adviser. May2021, p94-102. 9p.

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Highlights of the final small business taxpayer regulations.

• Source: Tax Adviser. May2021, p73-77. 5p.

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Handling tax issues related to noncompete agreements.

• Authors : Hackett, Trenda B.¹

• Source: Tax Adviser. May2021, p69-72. 4p.

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Final rules for interest expense deductions affecting hedge funds.

• Authors : Pacello, Joseph; Bakalli, Delina

• Source: Tax Adviser. May2021, p42-45. 4p.

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Credit card rewards for purchases of gift cards are not taxable income.

• Authors : Beavers, James A.

• Source: Tax Adviser. May2021, p32-35. 4p.

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Practical highlights of recent tax research.

• Authors : Bolt-Lee, Cynthia E.¹; Plummer, Elizabeth²

• Source: Tax Adviser. Apr2021, p75-80. 6p.

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Managing state taxes in an uncertain world.

• Authors : Johnston, Lori Anne¹

• Source: Tax Adviser. Apr2021, p63-67. 5p.

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Current developments in partners and partnerships.

• Authors : Burton, Hughlene A.¹

• Source: Tax Adviser. Apr2021, p10-29. 20p.

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Determining whether to file a joint return in the year of death.

• Source: Tax Adviser. Mar2021, p1-4. 4p.

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Charitable income tax deductions for trusts and estates.

• Authors : Hopp, Amber; Hinson, Laura

• Source: Tax Adviser. Mar2021, p1-4. 4p.

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The current state of evolution of cryptoasset taxation.

• Authors : Pedersen, Cynthia; Valley, Hunt

• Source: Tax Adviser. Aug2021, p1-3. 3p.

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Why are indirect taxes hot for e-commerce businesses?

• Source: Tax Adviser. Oct2020, p1-4. 4p.

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Small business exemption regs. provide surprises for large taxpayers.

• Authors : Kay, Sharon; Stockdale, Thomas

• Source: Tax Adviser. Feb2021, p101-104. 4p.

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IRS memo addresses holding periods for meaningless gesture transactions.

• Authors : Stringfield, Jack

• Source: Tax Adviser. Feb2021, p46-51. 6p.

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Offer-in-compromise scams expected to increase.

• Authors : Strausfeld, Dave

• Source: Tax Adviser. Jan2021, p60-63. 4p.

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IRS finalizes rules on eligible terminated S corporations.

• Authors : Kirk, David H.; MacDonough, Laura M.

• Source: Tax Adviser. Jan2021, p54-57. 4p.

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Partnership allocations lacking substantial economic effect.

• Source: Tax Adviser. Aug2020, p1-4. 4p.

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Taxpayer's failure to report foreign accounts was willful.

• Authors : Beavers, James A.

• Source: Tax Adviser. Jun2020, p1-4. 4p.

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Diagnosing the SALT effects of COVID-19: Part 1.

• Authors : Puzella, Carolyn¹

• Source: Tax Adviser. Sep2020, p1-7. 7p.

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Avoid tax traps with a timely appraisal.

• Authors : Stemmy, Thomas J.¹

• Source: Journal of Accountancy. Apr/May2019, Vol. 227 Issue 4, p1-7. 7p.

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Tackling TCJA changes this tax season.

• Authors : Bonner, Paul

• Source: Journal of Accountancy. Jan2019, Vol. 227 Issue 1, p1-6. 6p.

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Relief for small business tax accounting methods.

• Authors : Clark, Nathan¹

• Source: Journal of Accountancy. Jan2019, Vol. 227 Issue 1, p1-9. 9p.

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Sales tax conflicts where two states tax the same transaction.

• Source: Tax Adviser. May2020, p1-5. 5p.

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Classifying business entities under the check-the-box regulations.

• Source: Tax Adviser. May2020, p1-5. 5p.

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Choosing which tax return to file when married taxpayers own a business.

• Authors : Falato, Damien¹

• Source: Tax Adviser. Apr2020, p1-4. 4p.

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Why states should adopt the MTC model for federal partnership audits.

• Authors : Sherr, Eileen Reichenberg

• Source: Tax Adviser. Mar2020, p1-8. 8p.

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Country-by-country reporting: Considerations facing US multinationals.

• Authors : Breen, John; Liu, Kaidi; O'Neill, Stegin

• Source: Tax Adviser. Mar2020, p1-4. 4p.

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Taxpayer avoids Sec. 954(d)(1) Scylla but not Sec. 954(d)(2) Charybdis.

• Source: Tax Adviser. Jul2020, p1-5. 5p.

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Reducing GILTI liability using CFC accounting method change procedures.

• Source: Tax Adviser. Jul2020, p1-4. 4p.

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Understanding the new kiddie tax.

• Authors : Mantzke, Kate¹; Cripe, Brad^2,3; Youngberg, Suzanne⁴

• Source: Journal of Accountancy. Nov2018, Vol. 226 Issue 5, p1-10. 9p.

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Understanding the new kiddie tax: Additional examples.

• Source: Journal of Accountancy. Nov2018, Vol. 226 Issue 5, p1-6. 6p.

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How TIGTA stymied an IRS impersonation scam.

• Authors : Adamek, Drew

• Source: Journal of Accountancy. Sep2018, Vol. 226 Issue 3, p1-6. 6p.

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Analyzing the new personal casualty loss tax rules: Recent legislative and administrative measures transform this common deduction.

• Authors : Tierney, Kristie N. ; Soled, Jay A.¹ ; Goodman, Leonard²

• Source: Journal of Accountancy. Jul2018, Vol. 226 Issue 1, p5-12. 8p.

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Puerto Rico: A permanent tax deferral in a GILTI world?

• Source: Tax Adviser. May2020, p1-5. 5p.

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