[{"articleAbstract":"The IRS has provided procedures to allow individuals to take early distributions from certain retirement plans under the CARES Act.","articleTitle":"Early distributions from retirement plans related to COVID-19","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2020/nov/retirement-plan-early-distributions-related-to-coronavirus"},"sortDate":"2020-11-01T05:00:00.000-05:00"},{"articleAbstract":"Tax preparers can help taxpayers claim the recovery rebate on 2020 returns.","articleTitle":"Claiming the recovery rebate credit on 2020 individual returns","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2021/jan/claiming-recovery-rebate-credit-2020-individual-returns"},"sortDate":"2021-01-01T05:00:00.000-05:00"},{"articleAbstract":"There is a unique opportunity this year for clients\nwith charitable contribution carryforwards to 2020.","articleTitle":"Changes to charitable giving rules for 2020 ","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2020/dec/changes-charitable-giving-rules-2020"},"sortDate":"2020-12-01T05:00:00.000-05:00"},{"articleAbstract":"Under Sec. 475(f), taxpayers who are traders of stocks or other securities can make an election to mark to market the stock and securities they own in their capacity as traders at the end of each year.","articleTitle":"Sec. 475 Mark-to-Market Election","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2010/feb/sec475mark-to-marketelection"},"sortDate":"2010-02-01T00:00:00.000-05:00"},{"articleAbstract":"The IRS issued regulations to address the changes made to the meals and entertainment deduction under the TCJA.","articleTitle":"Final regulations on the meals and entertainment deduction","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/newsletters/2020/dec/final-regulations-meals-entertainment-deduction"},"sortDate":"2020-12-03T05:00:00.000-05:00"}]