FEATURED ARTICLES
Recent developments in individual taxation
This semiannual update includes cases on hobby losses, innocent-spouse relief, material participation in a business, discharge of indebtedness, and self-employment tax.
Latest News
Optimal choice of entity for the QBI deduction
The enactment of the Sec. 199A QBI deduction adds a new consideration to the form of entity analysis because the QBI deduction available to a business owner may vary depending on a business’s entity form. This article discusses the differences in calculating the QBI deduction for S corporations and LLCs in a variety of scenarios.
50th ANNIVERSARY
The January 2020 issue marks the 50th anniversary of The Tax Adviser, which was first published in January 1970. Over the coming year, we will be looking back at early issues of the magazine, highlighting interesting tidbits.
PRACTICE MANAGEMENT
This annual survey shows how CPAs rate the tax preparation software they used during last tax season and how it handled the recent tax law changes.