[{"articleAbstract":"This article provides practical suggestions to help practitioners navigate the process of resolving client issues with the IRS at a time when the agency is struggling with the effects of the COVID-19 pandemic and a reduction in personnel.","articleTitle":"A guide to dealing with today’s IRS","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2022/jan/dealing-with-todays-irs"},"sortDate":"2022-01-01T05:00:00.000-05:00"},{"articleAbstract":"This article discusses the disclosure and reporting of VCOs and whether VCOs should be treated as deductible ordinary and necessary business expenses, capitalizable expenses, deductible charitable contributions, or nondeductible expenses.","articleTitle":"Voluntary carbon offsets: The evolution of a business expense","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2022/jan/voluntary-carbon-offsets-business-expense"},"sortDate":"2022-01-01T05:00:00.000-05:00"},{"articleAbstract":"The TCJA significantly affected the tax treatment of executive compensation and employee fringe benefits, amending deduction limitations in Sec. 240 and Sec. 162(m) and enacting a new excise tax under  Sec. 4960 on excessive tax-exempt organization executive compensation.","articleTitle":"Recent executive compensation and fringe benefit changes","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2021/dec/recent-executive-compensation-fringe-benefit-changes"},"sortDate":"2021-12-01T05:00:00.000-05:00"},{"articleAbstract":"Due to concern about tax rate increases, some taxpayers may be looking to accelerate  income. While income acceleration does not make sense in all circumstances, this  article outlines seven strategies for accelerating income when it does. ","articleTitle":"Seven strategies to accelerate income in response to increasing rates","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2021/dec/strategies-accelerate-income-increasing-rates"},"sortDate":"2021-12-01T05:00:00.000-05:00"},{"articleAbstract":"This article discusses the history of the grantor trust rules, how they are exploited to avoid taxes, and ways the rules might be reformed to prevent them from being used for tax avoidance.","articleTitle":"The grantor trust rules: An exploited mismatch","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2021/nov/grantor-trust-rules-exploited-mismatch"},"sortDate":"2021-11-01T05:00:00.000-04:00"}]