The Tax Adviser 2013 Best Article Award


Donald T. WilliamsonThe winner of The Tax Adviser’s 2013 Best Article Award is Donald T. Williamson, J.D., LL.M., CPA, a professor of taxation, the Howard S. Dvorkin Faculty Fellow, and executive director of the Kogod Tax Center at the Kogod School of Business at American University in Washington, for his article, “Planning for the ‘Parallel Universe’ of the Net Investment Income Tax,” in the August 2013 issue.

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 2013. It was selected for its usefulness, practicality, and readability.

The Tax Adviser staff and the AICPA congratulate Prof. Williamson 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.