[{"articleAbstract":"Excess contributions to IRAs are generally subject to a 6% excise tax each year until they are eliminated from the account. This article identifies the ways taxpayers can eliminate excess contributions and discusses the pros and cons of using the different\nmethods in various situations.","articleTitle":"Correcting excess contributions to IRAs","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2020/apr/correcting-excess-contributions-iras"},"sortDate":"2020-04-01T05:00:00.000-04:00"},{"articleAbstract":"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.","articleTitle":"Optimal choice of entity for the QBI deduction","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2020/mar/optimal-choice-entity-qbi-deduction"},"sortDate":"2020-03-01T05:00:00.000-05:00"},{"articleAbstract":"This semiannual update of recent developments in the area of individual taxation includes cases on hobby losses, innocent-spouse relief, material participation in a business, discharge of indebtedness, and self-employment tax, as well as IRS guidance on charitable deductions, cryptocurrency, and other topics.","articleTitle":"Recent developments in individual taxation","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2020/mar/recent-developments-individual-taxation"},"sortDate":"2020-03-01T05:00:00.000-05:00"},{"articleAbstract":"This article discusses developments in the taxation of partnerships and partners, debt and income allocations, distributions, and basis adjustments.","articleTitle":"Current developments in partners and partnerships","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2020/feb/current-developments-partners-partnerships"},"sortDate":"2020-02-05T00:00:00.000-05:00"},{"articleAbstract":"This article discusses methods and strategies for how a corporate tax department can move forward in its quest for tax function automation.","articleTitle":"A road map for tax function automation","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2020/feb/road-map-tax-function-automation"},"sortDate":"2020-02-01T05:00:00.000-05:00"}]