[{"articleAbstract":"This semiannual update surveys recent federal tax developments involving individuals.","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":"The proposal would raise tax rates for corporations and individuals and make many other changes to the Internal Revenue Code.","articleTitle":"Ways and Means releases list of tax provisions for budget bill","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/news/2021/sep/tax-provisions-budget-bill-build-america-back-better"},"sortDate":"2021-09-13T17:04:17.000-04:00"},{"articleAbstract":"Schedule K-2 will report the partnership/S corporation–level activity attached to a flowthrough return, while Schedule K-3 will be provided to each partner or shareholder and report its proportionate\namount for each item.","articleTitle":"Navigating the new Schedules K-2 and K-3","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2021/sep/new-schedules-k-2-k-3"},"sortDate":"2021-09-01T05:00:00.000-04:00"},{"articleAbstract":"This discussion considers reasons the purchaser of a\npartnership may want to rethink the use of such shortcuts when estimating the federal income tax consequences associated with a Sec. 743(b) adjustment in an acquired partnership interest.","articleTitle":"Sec. 743(b) adjustments: Shortcuts and surprises ","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2020/jul/sec-743b-adjustments"},"sortDate":"2020-07-01T05:00:00.000-04:00"},{"articleAbstract":"As the merger and acquisition business continues to prosper, practitioners should be aware of the tax implications and compliance requirements of the interest charge on deferred tax under Sec. 453A that applies to certain installment sale obligations.","articleTitle":"Application of Interest Charge for Installment Sale Obligations","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2014/aug/tax-clinic-06"},"sortDate":"2014-08-01T01:00:00.000-04:00"}]