About The Tax Adviser

Published continuously since January 1970, The Tax Adviser is a monthly publication of the American Institute of CPAs, providing tax practitioners with timely, in-depth, practical, and comprehensive information on federal and state tax developments. Read a brief history of The Tax Adviser.

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Contact thetaxadviser@aicpa.org.

Instructions and author guidelines.

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Article Research and Single Reprints of Articles

Call the AICPA Library at the University of Mississippi at (866) 806-2133 or email aicpalib@olemiss.edu.

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Durham, NC 27707

Editorial Advisory Board

JEFFREY N. BILSKY, CPA
BDO USA LLP

MATTHEW BUSTA, CPA
KPMG LLP

VALRIE CHAMBERS, CPA, PH.D.
Retired, Stetson University

ELLEN D. COOK, CPA, CGMA, ED.D.
Retired, University of Louisiana at Lafayette

MARK G. COOK, CPA, CGMA, MBA
SingerLewak LLP

DONALD R. DISMUKE, CPA, MST
Forvis Mazars LLP

JONATHAN ERRICO, J.D., LL.M.
Deloitte Tax LLP

HOWARD GODFREY, CPA, PH.D.
Retired, Univ. of North Carolina–Charlotte

EDWARD R. JENKINS, CPA, CGMA
Penn State University

CHRISTOPHER A. KARACHALE, J.D., LL.M.
Hanson Bridgett LLP

EDWARD S. KARL, CPA, CGMA
Retired, former vice president,
AICPA Tax Policy & Advocacy



JERRY F. MUSI, CPA, MST
RSM US LLP

TONY NITTI, CPA, MST
Ernst & Young LLP

KENNETH N. ORBACH, CPA, PH.D.
Florida Atlantic University

LEO PARMEGIANI, CPA, MST
PKF O’Connor Davies LLP

MEREDITH K. PILARO, CPA
BDO USA LLP

JEFFREY A. PORTER, CPA, MST
Porter & Associates, CPAs, PLLC

DEYNA ROUSE, CPA, MST
Creighton University

DANIEL ROWE, CPA
Green Hasson Janks

JAY A. SOLED, J.D., LL.M.
Rutgers University

BARRY SUNSHINE, CPA
Barry Sunshine, CPA

LEWIS TAUB, CPA
Baker Tilly

KEVIN J. WALSH, CPA, CGMA
WKS, APC

Opinions expressed in The Tax Adviser are those of the individual writers and may differ from policies of the American Institute of Certified Public Accountants, the Tax Division, or its other divisions and committees. This publication is designed to provide accurate and authoritative information on the subjects covered. It is sold, however, with the understanding that the publisher, editors, and authors are not engaged in rendering legal, accounting, or other professional service. If specific tax advice or other expert assistance is required, the services of a competent professional person should be sought. The information in this publication is not intended or written to be used as, and cannot be used as or considered to be written tax advice, and should not be relied on for the purpose of (1) avoiding tax-related penalties under the Internal Revenue Code or (2) promoting, marketing, or recommending to another party any transaction or tax-related matter(s) addressed herein, for IRS audit, tax dispute, or other purposes. The contents of The Tax Adviser are indexed in ProQuest Accounting & Tax, a product of ProQuest, available online at proquest.com.