[{"articleAbstract":"Members of Congress have introduced a bill that would provide a de minimis exemption for personal transactions where the gains are less than or equal to $200.","articleTitle":"Lawmakers propose tax changes for virtual currency","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/newsletters/2020/apr/proposed-tax-changes-virtual-currency"},"sortDate":"2020-04-02T05:00:00.000-04:00"},{"articleAbstract":"This article will help practitioners understand how to maximize accelerated deductions by examining Sec. 1031 exchange rules and how they are affected by cost segregation studies. ","articleTitle":"Maximizing deductions on like-kind exchanges using cost segregation","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/newsletters/2020/mar/deductions-like-kind-exchanges-cost-segregation"},"sortDate":"2020-03-26T05:00:00.000-04:00"},{"articleAbstract":"Filing rules for businesses owned by spouses contain several exceptions to the partnership filing rules, and this article discusses when the exceptions apply, how to implement them, and if they are worth the effort to elect.","articleTitle":"Choosing which tax return to file when married taxpayers own a business","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/newsletters/2020/mar/married-taxpayers-jointly-owned-business"},"sortDate":"2020-03-19T05:00:00.000-04:00"},{"articleAbstract":"Here’s what may happen when a foreign gift has not been disclosed.","articleTitle":"Foreign gifts: A common example of undisclosed foreign transactions","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/newsletters/2020/mar/gifts-undisclosed-foreign-transactions"},"sortDate":"2020-03-12T05:00:00.000-04:00"}]