2010 Best Article Award


The winner of The Tax Adviser’s 2010 Best Article Award is Lewis Taub, CPA, Lewis Taub, CPAa tax director with RSM McGladrey in New York, NY, for his article, “Sec. 465 Traps for the Unsuspecting S Corporation Shareholder,” in the July 2010 issue. Mr. Taub is also a member of the AICPA’s S Corporation Technical Resource Panel.

The best article was chosen by The Tax Adviser’s Editorial Advisory Board from among the articles published in The Tax Adviser from January through December 2010. It was selected for its usefulness, practicality, and readability.

The Tax Adviser staff and the AICPA congratulate Mr. Taub on winning the Best Article Award.

Newsletter Articles

TAX REFORM

Traps for the unwary: Tax Cuts and Jobs Act changes

By now many of us are familiar with the various provisions of the law known as the Tax Cuts and Jobs Act (TCJA), P.L. 115-97. Here is a list of changes together with (perhaps) unexpected nuances.

DEDUCTIONS

Qualified business income deduction regs. and other guidance issued

The package includes final regulations, guidance on how to calculate W-2 wages, a safe-harbor rule for rental real estate businesses, and new proposed rules on the treatment of previously suspended losses.