DIGITAL ISSUE

Access the April flipbook issue

The Tax Adviser and other Association magazines are now completely digital.

FEATURED ARTICLE

Current developments in taxation of individuals

This update surveys recent federal tax developments involving individuals, including court cases, rulings, and guidance issued during the 12 months ending October 2022.

Tax Insider Articles

Tax Clinic

New stock repurchase excise tax

The research credit: Funded research

Uncertainties remain in analyzing success-based fees

Corporate AMT: Unanswered questions about its foreign tax credit

More than three dozen IRS letter rulings allow late QOF self-certifications

DEDUCTIONS

Business meal deductions after the TCJA

This article discusses the history of the deduction of business meal expenses and the new rules under the TCJA and the regulations and provides a framework for documenting and substantiating the deduction.

TAX RELIEF

Quirks spurred by COVID-19 tax relief

This article discusses some procedural and administrative quirks that have emerged with the new tax legislative, regulatory, and procedural guidance related to COVID-19.

Magazine