[{"articleAbstract":"After a year of many changes, this tax season looks very different. The AICPA wants to hear your feedback about this tax season so it can better support the profession.","articleTitle":"As tax season launches, AICPA checks in on the tax community","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/newsletters/2021/feb/filing-season-aicpa-tax-community-survey"},"sortDate":"2021-02-11T13:50:00.000-05:00"},{"articleAbstract":"This article discusses the applicable deadlines for individuals for investing in a QOF and obtaining tax deferral. ","articleTitle":"It is not too late for 2020 QOF tax deferral opportunities ","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/newsletters/2021/feb/2020-qof-tax-deferral-opportunities"},"sortDate":"2021-02-11T05:00:00.000-05:00"},{"articleAbstract":"Compared to pre-TCJA rules, there is no material change in the tax treatment of a building involved in a like-kind exchange, where a cost segregation study has been performed.","articleTitle":"Final Sec. 1031 regulations do not materially affect cost segregation studies","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/newsletters/2021/feb/final-sec-1031-regulations-cost-segregation-studies"},"sortDate":"2021-02-04T05:00:00.000-05:00"}]