[{"articleAbstract":"This article is the first of two parts of an annual update on developments in trust, estate, and gift taxation. Part 1 discusses developments affecting trusts and the generation-skipping transfer tax, as well as inflation adjustments. ","articleTitle":"Recent developments in estate planning: Part 1","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2019/oct/recent-developments-estate-planning-part-1"},"sortDate":"2019-10-01T05:00:00.000-04:00"},{"articleAbstract":"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.","articleTitle":"2019 tax software survey","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2019/sep/2019-tax-software-survey"},"sortDate":"2019-09-01T05:00:00.000-04:00"},{"articleAbstract":"This article is a semiannual review of recent developments in individual federal taxation, covering cases, rulings, and guidance on a variety of topics.","articleTitle":"Current developments in individual taxation","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2019/sep/current-developments-individual-taxation"},"sortDate":"2019-09-01T05:00:00.000-04:00"},{"articleAbstract":"Sec. 250 allows domestic corporations a deduction for their “foreign-derived intangible income.” Proposed regulations that were issued earlier this year answer many outstanding questions regarding the calculation of this new deduction but also include documentation requirements that may prove onerous for some taxpayers.","articleTitle":"Foreign-derived intangible income guidance addresses many open questions","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2019/aug/foreign-derived-intangible-income-guidance"},"sortDate":"2019-08-01T05:00:00.000-04:00"},{"articleAbstract":"Several tax benefits can accrue to taxpayers that make investments in certain low-income communities through qualified opportunity funds. A second round of proposed regulations addresses many outstanding questions about this new vehicle for taxpayer-friendly investing in distressed communities.","articleTitle":"IRS provides clarity in second round of opportunity zone regulations","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2019/aug/second-round-opportunity-zone-regulations"},"sortDate":"2019-08-01T05:00:00.000-04:00"}]