The Tax Adviser 2016 Best Article Award


 W. Eugene Seago and Edward Schnee
W. Eugene Seago and Edward Schnee

The winners of The Tax Adviser’s 2016 Best Article Award are Edward Schnee, CPA, Ph.D., and W. Eugene Seago, J.D., Ph.D., for their article, “Taxation of Worthless and Abandoned Partnership Interests,” in the February 2016 issue. Schnee is the Hugh Culverhouse Professor of Accounting at the University of Alabama in Tuscaloosa, Ala. Seago is the Curling Professor of Accounting at Virginia Polytechnic Institute and State University in Blacksburg, Va.

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 2016. It was selected for its usefulness, practicality, and readability. The Tax Adviser staff and the AICPA congratulate the authors 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.