[{"articleAbstract":"The IRS issued Rev. Proc. 2021-26, which contains procedures for certain foreign corporations to obtain automatic consent to change their methods of accounting for depreciation to the alternative depreciation system.","articleByline":"By Kathleen Meade, CPA, Austin, Texas","articleTitle":"Automatic procedures to change a CFC’s depreciation method","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2021/oct/automatic-procedures-change-cfcs-depreciation-method"},"sortDate":"2021-10-01T05:00:00.000-04:00"},{"articleAbstract":"This semiannual update surveys recent federal tax developments involving individuals.","articleByline":"By David R. Baldwin, CPA; Katherine Bowles, CPA; Robert Caplan, CPA; Mary Kay Foss, CPA; Shannon Hudson, CPA; David H. Kirk, CPA/PFS; Dana McCartney, CPA; and Darren Neuschwander, CPA","articleTitle":"Individual tax update","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2021/sep/individual-tax-update"},"sortDate":"2021-09-01T05:00:00.000-04:00"},{"articleAbstract":"As many companies continue to work remotely and demand for office space dries up, landlords and banks may be forced to renegotiate debt agreements or foreclose on assets, which could have significant tax consequences.","articleByline":"By Ryan T. Broze, CPA, Pittsburgh","articleTitle":"Commercial real estate: Debt restructuring and planning","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2021/aug/commercial-real-estate-debt-restructuring-planning"},"sortDate":"2021-08-01T05:00:00.000-04:00"}]