This article examines the student loan burden in the United States, reviews programs designed to assist borrowers with repayment, and discusses debt forgiveness issues.
Advertisement
December 2020 - The Tax Adviser
- Magazine
- December 2020

INDIVIDUALS
TAX ACCOUNTING
Improving cash flow with loss carrybacks
This article discusses two planning areas related to NOL carrybacks: The decision whether to carry a
loss forward or back and planning strategies to increase the balance of the NOL carryback.
TAX CLINIC
CHARITABLE CONTRIBUTIONS
employee benefits & pensions
expenses & deductions
GAINS & LOSSES
REAL ESTATE
SPECIAL INDUSTRIES
COLUMNS
NEWS NOTES
TAX PRACTICE MANAGEMENT
PERSONAL FINANCIAL PLANNING
CASE STUDY
TAX TRENDS
50TH ANNIVERSARY
TAX PRACTICE MANAGEMENT
2025 tax software survey
AICPA members in tax practice assess how their return preparation software performed during tax season and offer insights into their procedures.