2020 subject and author indexes

This index lists items included in the print issues of The Tax Adviser published from January through December 2020. Entries show the issue (by month) and the page number on which the item can be found. Entries are arranged by topic and then alphabetically within each topic.

For a list of authors who contributed to the 2020 issues of The Tax Adviser, click here. The author index includes authors of feature articles as well as contributors to and editors of various Tax Adviser columns.

CHARITABLE CONTRIBUTIONS
— Global intangible low-taxed income. Nov 20:696.
— Leave-based donation programs. Sep 20:554.
— Limitations. Dec 20:777.
— Modified rules for 2020. Dec 20:777.
— Sec. 199A deduction. May 20:299.
— State tax credits. Mar 20:152, Nov 20:695.

CONSOLIDATED RETURNS
— Bonus depreciation. Apr 20:227.
— Consolidated group rules. Jan 20:17.
— Mergers and acquisitions. Apr 20:227.
— Net operating losses. Sep 20:556.

CORPORATIONS & SHAREHOLDERS
— Abandonment losses. Oct 20:632.
— Assumption of liability. Oct 20:626.
— Built-in gains or losses. Jan 20:16.
— Built-in gains tax. Dec 20:822.
— Cancellation of debt income. Jan 20:17.
— Capital gain or loss. Oct 20:626.
— Check-the-box rules. Oct 20:625.
— Choice of entity. Oct 20:625.
— Classifying business entities. May 20:348.
— Compensation deduction limit. Mar 20:151, Apr 20:229, 232.
— Consolidated group rules. Jan 20:17.
— Controlled foreign corporations. Apr 20:229, May 20:303, Jul 20:435.
— Corporate domestication. Apr 20:229.
— Corporate liquidations. Oct 20:626.
— Corporate reorganizations. Oct 20:625.
— Debt vs. equity. Aug 20:490.
— Employer-provided vehicles. Apr 20:224.
— F reorganizations. Aug 20:493.
— Golden parachute payments. Apr 20:232.
— Incorporating single-owner business. Sep 20:608.
— Initial public offering costs. Oct 20:632.
— LLC conversion. Oct 20:627.
— Mergers and acquisitions. Aug 20:510.
— Net unrealized built-in gain or loss. Jan 20:16.
— Nonqualified plans. Apr 20:230.
— Nonresident alien. Apr 20:229.
— $1 million compensation deduction limit. Mar 20:151, Apr 20:229, 232.
— Personal holding company tax. Jul 20:472.
— Qualified plans. Apr 20:230.
— Real estate transfer taxes. Oct 20:625.
— Regulated investment company shareholders. Sep 20:556.
— Reporting requirements. Oct 20:639.
— S election after termination. Aug 20:536.
— Sec. 83(b) election. Apr 20:229.
— Sec. 162(m). Mar 20:152.
— Short-term deferral rule. Apr 20:230.
— TCJA implementation challenges. Jan 20:13.

CREDITS AGAINST TAX
— COVID-19 credits. Jun 20:362, Oct 20:621.
— Employee retention credit. Jun 20:361, Oct 20:621.
— Five-year rehabilitation tax credit period. Sep 20:559.
— Foreign tax credit. Oct 20:633, Dec 20:773.
— Premium tax credit. Mar 20:173, Aug 20:488, Sep 20:575.
— Process of experimentation. Apr 20:232.
— Qualified family leave credit. Jun 20:361, Oct 20:621.
— Qualified paid sick leave credit. Jun 20:362, Oct 20:621.
— Rehabilitation tax credit. Sep 20:559.
— Research tax credit. Apr 20:232.
— Research tax credit documentation. Apr 20:233.
— Tax credit recapture. Sep 20:559.
— TCJA. Sep 20:559.

DEPRECIATION
— Bonus depreciation. Jul 20:427, Dec 20:774.
— Elective capitalization. Jun 20:365.
— Qualified improvement property. Jul 20:427, Aug 20:504.
— Sec. 163(j) interest limitation. Jun 20:365.

EMPLOYEE BENEFITS & PENSIONS
— CARES Act. Dec 20:778.
— CARES Act distributions. Sep 20:552, Nov 20:704.
— Cost-sharing payments. Nov 20:703.
— Early distributions from retirement plans, and COVID-19. Sep 20:552, Nov 20:704.
— Early distributions, tax. May 20:354.
— Employer-provided vehicles. Apr 20:224.
— ERISA. Nov 20:708.
— Excess IRA contributions. Apr 20:252.
— Fiduciary duty. Nov 20:708.
— Foreign pension plans. May 20:300.
— Grandfathered health care plans. Nov 20:702.
— High-deductible health plans. Nov 20:704.
— HSA limits for 2021. Aug 20:487.
— Inherited IRAs. Mar 20:151.
— IRA contribution limits. Apr 20:253.
— IRA contribution rules. Mar 20:151.
— IRA rollovers. Apr 20:253.
— Multiemployer plans. Dec 20:780.
— Nonqualified deferred compensation. Aug 20:495, Oct 20:628.
— Patient Protection and Affordable Care Act. Nov 20:702.
— Plan loan e-signatures. Aug 20:486.
— Qualified plan rollovers. Nov 20:698.
— Required minimum distributions. Mar 20:150.
— Retirement accounts, investments. Nov 20:708.
— Roth IRAs. Apr 20:253.
— Small business retirement plans. Dec 20:780.
— Stock options. Aug 20:495.
— Student loan repayment assistance. Dec 20:801.
— Voluntary employees’ beneficiary associations. Oct 20:630.
— Waiving investment fees for employees. Jun 20:367.

EMPLOYMENT TAXES
— Wage withholding rules. May 20:296, Dec 20:772.

ESTATES, TRUSTS, & GIFTS
— Administration expenses. Sep 20:563.
— Applicable exclusion amount. Nov 20:723.
— Basic exclusion amount. Mar 20:157, Nov 20:723.
— Deduction. Oct 20:647.
— Divorce tax planning. Nov 20:754.
— Excess deductions. Sep 20:562.
— Family limited partnerships. Nov 20:725.
— Generation-skipping transfer tax. Mar 20:157, Nov 20:723.
— Gift tax. Oct 20:651.
— Grantor retained annuity trusts. Jul 20:476, Oct 20:654, Nov 20:730, Dec 20:782.
— Inflation adjustments. Nov 20:723.
— Intrafamily loans. Dec 20:784.
— Loan. Oct 20:654.
— Miscellaneous itemized deductions. Sep 20:562, Oct 20:647.
— Spousal lifetime access trusts. Dec 20:784.
— Tax-affected valuation. Oct 20:653.
— Termination of GST tax-exempt trust. Oct 20:647.
— Trust administration expenses. Aug 20:489, Dec 20:771.
— Trust reformation. Nov 20:732.
— Trusts, simple vs. complex. Mar 20:159.
— Valuation. Oct 20:649.
— Willing seller/willing buyer. Oct 20:656.

EXCISE TAXES
— Cadillac tax, repeal. Mar 20:150.
— Medical device excise tax, repeal. Mar 20:150.

EXEMPT ORGANIZATIONS
— Donor reporting requirements. Jan 20:18.
— Form 1023 electronic filing. Apr 20:224.
— Parking as UBTI repeal. Mar 20:151.
— Substantial donor reporting. Aug 20:487.
— UBTI silo rules. Jul 20:429.

EXPENSES & DEDUCTIONS
— Abandonment losses. Oct 20:632.
— Capitalized stock issuance costs. Oct 20:632.
— FDIC premiums. Jun 20:369.
— Finder’s fee. Jan 20:68.
— Meals and entertainment. Jan 20:36, May 20:295, Dec 20:770.
— Parking fringe benefits. Nov 20:710.
— Paycheck Protection Program-funded expenses. Jul 20:426, Dec 20:785.
— Qualified business income deduction. Sep 20:556, Nov 20:708, Dec 20:788.
— QBI deduction, calculation. Dec 20:788.
— QBI deduction, and consulting. Apr 20:237.
— QBI deduction, and previously suspended losses. Nov 20:709.
— QBI deduction, and REIT dividends. Nov 20:708.
— QBI deduction, and trusts and estates. Nov 20:709.
— Qualified transportation fringe benefit. Sep 20:555, Nov 20:710.
— REIT dividends. Sep 20:556.
— Restitution payments. Aug 20:489.
— Sec. 199A. Sep 20:556.
— Standard mileage rates. Apr 20:223.
— State tax deduction cap. Mar 20:152, Nov 20:695.
— Substantial compliance. Nov 20:758.
— Tangible property regulations. Apr 20:234.
— Trade or business expenses. Mar 20:162, Sep 20:577.
— Trust administration expenses. Aug 20:489, Dec 20:771.

FOREIGN INCOME & TAXPAYERS
— Audit protection. Jul 20:436.
— Automatic accounting method changes. Jul 20:436.
— Base-erosion and anti-abuse tax. Mar 20:154, Nov 20:697.
— Blockchain. Nov 20:737.
— Bribes, illegal. Mar 20:162.
— Controlled foreign corporations. Apr 20:229, May 20:303, Jul 20:435.
— Country-by-country reporting. Mar 20:160.
— Failure to report accounts. Jun 20:416.
— Foreign-derived intangible income. May 20:303, Aug 20:497.
— Foreign dividends. Nov 20:696.
— Foreign pension plans. May 20:300.
— Foreign tax credit. Oct 20:633, Dec 20:773.
— Global intangible low-taxed income. Apr 20:240, May 20:303, Jul 20:434, Oct 20:621.
— Global intangible low-taxed income high-tax exclusion. Nov 20:711.
— Interest-charge domestic international sales corporation (IC-DISC). Aug 20:497.
— Organisation for Economic Co-operation and Development. Feb 20:88.
— Puerto Rico individual investor tax incentives. May 20:303.
— Sec. 954. July 20:478.
— Sec. 962 election. Apr 20:240.
— Subpart F. Mar 20:162, Nov 20:696.
— Transfer pricing. Nov 20:737. 

GAINS & LOSSES
— Deductible loss. Jun 20:418.
— Excess business loss. Jul 20:452.
— Hedging transactions. Jun 20:370.
— Like-kind exchanges. Nov 20:713.
— Net operating loss carrybacks. Jul 20:450, 469, Aug 20:542.
— Net operating losses of consolidated groups. Sep 20:556.
— Net operating losses of individuals. Sep 20:578.
— Partnership interests. May 20:313.
— Qualified opportunity funds, reporting investments in. Jan 20:21.
— Qualified opportunity zones. Mar 20:180, Apr 20:224, Sep 20:553, Dec 20:795.
— Qualified small business stock. Dec 20:791.
— Real property defined. Nov 20:713.

GROSS INCOME
— COD income. Apr 20:222.
— Compensation for injuries or sickness. Mar 20:173, Sep 20:575.
— Discharged student loans. Apr 20:222.
— Employer-provided vehicles. Apr 20:224.
— Litigation support payments. Aug 20:540.
— NOL carryback. Jul 20:450, Aug 20:542.
— Settlement payment. Nov 20:760.
— Understatement of gain. Feb 20:140.
— Video game currencies. May 20:294.

INDIVIDUALS
— ABLE accounts. Dec 20:773.
— Business use of home. Sep 20:576, 580.
— Cancellation-of-debt income. Mar 20:174, Apr 20:222.
— Charitable contributions. Mar 20:176, Sep 20:577.
— Compensation for injuries or sickness. Mar 20:173, Sep 20:575.
— Discharged student loans. Apr 20:222.
— Expenses for the production of income. Mar 20:178, Sep 20:580.
— Foreclosure forbearance. Jul 20:474.
— Foster care payments exclusion. Sep 20:576.
— Hobby losses. Mar 20:175, Sep 20:578.
— Innocent spouse relief. Mar 20:181.
— Involuntary conversion. Mar 20:180.
— Mortgage interest. Mar 20:175.
— Moving expenses. Mar 20:178.
— Net operating losses. Sep 20:578.
— Passive activities. Mar 20:178.
— Premium tax credit. Mar 20:173, Aug 20:488, Sep 20:575.
— Qualified opportunity zones. Mar 20:180, Apr 20:224, Sep 20:553, Dec 20:795.
— Self-employment income. Mar 20:180, Sep 20:583.
— State and local taxes. Mar 20:176.
— Student loans. Dec 20:800.
— Trade or business expenses. Mar 20:162, Sep 20:577.
 
INTEREST INCOME & EXPENSE
— Associated interest rate modification or alteration. Jan 20:24.
— Business interest expense limitation. Jul 20:428, 452, Oct 20:618.
— Debt instruments. Jan 20:22.
— Fair market value. Jan 20:24.
— Farming trade or business. Jul 20:428.
— Gain or loss realization. Jan 20:25.
— Hedging transactions. Jan 20:25.
— Interbank-offered rate. Jan 20:22.
— London interbank-offered rate. Jan 20:22.
— Nondebt instruments. Jan 20:26.
— Qualified interest rates. Jan 20:22.
— Real estate mortgage investment conduits. Jan 20:24.
— Real property trade or business. Jul 20:428.
— Sec. 163(j). Jul 20:428, 452, Oct 20:618.

LEGISLATION
— CARES Act. Jul 20:448.
— Further Consolidated Appropriations Act, 2020. Mar 20:150.
— Setting Every Community Up for Retirement Enhancement (SECURE) Act. Mar 20:150.

LLCs & LLPs
— Buy/sell agreement. Feb 20:136.
— Divorce settlement payments. Oct 20:682.
— Electing S status by an LLC. Apr 20:282.
— Forming an LLC, economic issues. Oct 20:686.
— LLC mergers. Jun 20:412.

MISCELLANEOUS
— Academic integrity. May 20:342.
— Academic research. Aug 20:532.
— Analytics in the classroom. Feb 20:130.
— 50 years ago in The Tax Adviser. Jan 20:52, Feb 20:128, Mar 20:194, Apr 20:270, May 20:336, Jun 20:402, Jul 20:480, Aug 20:525, Sep 20:603, Oct 20:665, Nov 20:742, Dec 20:815.
— Instagram and accounting education. Nov 20:748.
— RV business use. Sep 20:610.
— Tariffs. Jan 20:26, May 20:305.
— Taxpayer not a shareholder. Dec 20:824.

PARTNERS & PARTNERSHIPS
— Administrative adjustment requests. Jan 20:29, Jun 20:372, 378, 397, Sep 20:564.
— Allocation of recourse debt to partners. May 20:307.
— Amended returns. Jun 20:362, Aug 20:504.
— At-risk rules. May 20:310.
— Basis. Feb 20:117.
— Basis, inside vs. outside. Jul 20:437.
— Bottom-dollar payment obligation. Feb 20:118, May 20:310.
— Business interest expense limitation, Sec. 199A. Feb 20:111.
— Carried interests. Feb 20:111, Nov 20:694.
— Centralized partnership audit regime. Feb 20:113, Mar 20:166, Jun 20:372, 377, 395, Sep 20:564.
— Disguised sales. Feb 20:112.
— Economic risk of loss. May 20:311.
— Economic substance. Feb 20:117.
— Excessive employee remuneration. Jun 20:376.
— FDAP income. Jun 20:380.
— FPAA statute of limitation. Feb 20:140.
— Nonrecourse liabilities. May 20:311.
— Private investment funds. Apr 20:242.
— Push-out elections. Jan 20:29.
— Qualified business income. Feb 20:111.
— Qualified opportunity funds. Feb 20:112.
— Recourse liabilities. May 20:311.
— Reporting on distributions to non-U.S. partners. Jun 20:380.
— Sec. 754 election. Feb 20:119.
— Technical terminations. Feb 20:111.
— Trades or businesses definition. Apr 20:242.
— Up-C structure. Jun 20:375.
— UPREIT structure. Jun 20:375.
— Withholding on distributions to non-U.S. partners. Jun 20:380.
— Worthless partnership interests. May 20:313.

PERSONAL FINANCIAL PLANNING
— Advising on Roth IRAs. Sep 20:604.
— Coronavirus tax relief. Jul 20:457.
— Low-cost-basis cryptocurrency. Dec 20:820.
— Early distributions from retirement plans. Nov 20:704.
— Gift planning. Dec 20:782.
— Recovery rebates. Jul 20:457.
— Retirement account contributions. Jul 20:458.
— Retirement account distributions. Jul 20:459.
— Student loans. Dec 20:800.

PRACTICE & PROCEDURES
— Abatement of penalties. Apr 20:277.
— AICPA advocacy. Jul 20:427.
— Amended and superseding returns. Aug 20:506.
— Business identity theft. Apr 20:272.
— CARES Act. Aug 20:504.
— Circular No. 230. Jan 20:61.
— Covered expatriates. Jan 20:32.
— COVID-19 practice issues. Sep 20:600.
— COVID-19 report, National Taxpayer Advocate. Oct 20:672.
— Data security. Jan 20:60.
— Ethics. Nov 20:744.
— FBAR filing. Jan 20:34.
— Information returns. Jan 20:32, 44.
— IRS Appeals. Jan 20:50.
— IRS e-Services. Jan 20:56.
— National Taxpayer Advocate. Oct 20:666.
— Net operating loss carryback. Jul 20:469.
— Partnerships, and amending returns. Aug 20:504.
— Penalties. Apr 20:277.
— Penalties for failure to file or incorrect information returns. Jan 20:45.
— Procedure for relinquishing U.S. citizenship. Jan 20:32.
— PTIN fees. Jul 20:430, Oct 20:622.
— Qualified improvement property. Jul 20:427, Aug 20:504.
— Reasonable cause. Jan 20:48.
— Significant hardship. Oct 20:666.
— Streamlined offshore procedures. Jan 20:32.
— Supervisory approval. Apr 20:278.
— Taxpayer Advocate Service. Oct 20:666.
— Taxpayer’s Bill of Rights. Oct 20:666.
— Taxpayer identification numbers. Jan 20:32.
— Tentative refunds. Jul 20:471.
— Timeliness of filing. Apr 20:276, Oct 20:669.
— Trust fund recovery penalties. Oct 20:670.
— Virtual currency. Mar 20:210.
— Virtual practice, responsibilities. Aug 20:526.
— Withholding. Jan 20:32.

PRACTICE MANAGEMENT
— Attracting new clients. Aug 20:526.
— Client retention. Jan 20:62.
— Cybersecurity. Apr 20:278, Aug 20:529.
— Engagement letters. Jan 20:63, Aug 20:527.
— New clients. Jan 20:62.
— Robotic process automation. Feb 20:123.
— Solicitation rules. Aug 20:527.
— Tax software survey. Sep 20:586.
— Virtual services. Aug 20:528, Dec 20:816.

PROCEDURE & ADMINISTRATION
— Accuracy-related penalty. Jul 20:441.
— Amended return. Nov 20:712.
— Appeals. Aug 20:516.
— Bob Richards rule. May 20:352.
— Bounced check. Apr 20:286.
— Burden of production. Aug 20:523.
— Captive insurance. Jan 20:61.
— Collection Due Process. Aug 20:522, Oct 20:635, 684.
— COVID-19 filing relief. Jun 20:361.
— E-filing without IP PIN. Dec 20:826.
— E-signatures for retirement distributions. Aug 20:486.
— Equivalent hearings. Oct 20:636.
— Form 7200 and COVID-19 credits. Jun 20:361.
— Informal collection holds. Oct 20:636.
— Notice of deficiency. Jan 20:69.
— Notice of federal tax lien. Oct 20:635.
— Original return. Nov 20:714.
— Penalties, and supervisory approval. Aug 20:516.
— PTIN fees. Jul 20:430, Oct 20:622.
— Refund claim. Nov 20:714.
— Sec. 6751. Mar 20:214.
— Statute of limitation. Feb 20:140, Nov 20:715.
— Substantial authority. Jul 20:441.
— Superseding return. Nov 20:715.
— Supervisory approval of penalties. Mar 20:212.
— Suspension of collection activity. Oct 20:635.
— Tax Court jurisdiction. Jan 20:69.
— Tax Court petitions. Oct 20:636.
— Taxpayer First Act. Jun 20:382.
— Unauthorized disclosure. Sep 20:611.
— Virtual currencies. Feb 20:91, Mar 20:210, May 20:294, Dec 20:820.
— Whistleblower claims. Feb 20:142.

REAL ESTATE
— Active trade or business. Oct 20:661.
— Building demolition. Dec 20:795.
— Material participation. Oct 20:659.
— Net investment income tax. Oct 20:659.
— Passive income or loss. Oct 20:663.
— Qualified business income. Oct 20:659.
— Qualified opportunity zones. Mar 20:180, Apr 20:224, Sep 20:553, Dec 20:795.
— Real estate professionals. Oct 20:659.
— Real property defined. Nov 20:713.
— Sec. 179 deductions. Oct 20:661.
— Self-employment income. Oct 20:664.
 
S CORPORATIONS
— Accumulated adjustments account. May 20:327.
— Electing small business trust. May 20:323.
— Eligible terminated S corporation. May 20:330.
— Inadvertent termination. May 20:325.
— Ineligible shareholder. May 20:325.
— Post-termination transition period. May 20:327.
— Potential current beneficiary. May 20:323.
— Qualified Subchapter S subsidiary. May 20:325.
— S corporation income and losses. May 20:326.
— S election after termination. May 20:326.
— Second class of stock. May 20:323.

SPECIAL INDUSTRIES
— Energy-efficient building credits. Dec 20:797.
— R&D credit. Dec 20:797.

STATE & LOCAL TAXES
— $10,000 cap on deductions. Mar 20:152, Nov 20:695.
— CARES Act. Sep 20:571.
— Corporate reorganizations. Aug 20:493.
— Credits in return for contributions. Mar 20:152, Nov 20:696.
— Economic nexus. Feb 20:95, Apr 20:245, Oct 20:641.
— Effects of COVID-19. Sep 20:594, Oct 20:676.
— Employer withholding taxes. Oct 20:638.
— Marketplace facilitators. Nov 20:716.
— Nexus. Oct 20:641, Nov 20:716.
— Oregon corporate activity tax. Mar 20:169.
— Partnership audits. Jun 20:372.
— Passthrough-entity-level tax. May 20:317.
— Qui tam claims. Oct 20:636.
— Sales and use taxes. Feb 20:95, Oct 20:640, Nov 20:716.
— Sales and use tax, storage services. May 20:315.
— SALT deduction cap. May 20:317.
— Sec. 163(j) interest limitation. Sep 20:571.
— Sec. 382 rules. Jun 20:387.
— Separate return limitation year. Jun 20:387.
— Situs. May 20:315.
— State corporate income taxes. Feb 20:96.
— State-level Sec. 163(j) interest limitation. Jun 20:385.
— TCJA. Sep 20:571.

TAX ACCOUNTING
— Accounting method change. Aug 20:505, Dec 20:813.
— Advance payments. Feb 20:103.
— All-events test. Feb 20:106.
— ASC Topic 740, Income Taxes. Jan 20:64, Oct 20:641.
— ASC Topic 842, Leases. Jul 20:443.
— Automatic method changes. Feb 20:102.
— Bonus depreciation. Jul 20:427, Dec 20:774.
— Book-tax differences. Feb 20:106, Jul 20:443.
— Business interest expense limitation. Dec 20:814.
— Carrybacks. Oct 20:642.
— Carrybacks and carryforwards. Dec 20:810.
— Cash method. Oct 20:620, Dec 20:813.
— Change of accounting method. Aug 20:505, Dec 20:813.
— Compensation. Dec 20:813.
— Cost recovery. Jun 20:388.
— Deferred taxes. Oct 20:642.
— Inventory methods. Dec 20:813.
— Lease accounting. Jul 20:443.
— Lessees. Jul 20:443.
— Lessors. Jul 20:443.
— Negative Sec. 263A adjustments. Jul 20:445.
— Net operating losses. Oct 20:642, Dec 20:811.
— Notice 2020-23. Jul 20:462.
— Payroll taxes. Dec 20:814.
— Qualified improvement property. Jul 20:427, Aug 20:504.
— Qualified reorganizations. Jul 20:433.
— Sec. 179 deduction. Dec 20:813.
— SEP-IRA. Dec 20:813.
— Small business rules. May 20:320, Oct 20:620.
— Statistical sampling. Feb 20:97.
— Step-transaction doctrine. Jul 20:433.
— Tenant improvement allowances. Jul 20:443.
— Time value of money. Dec 20:811.
— Uncollectible accounts. Dec 20:813.
— Uniform capitalization rules. Oct 20:620.
— Valuation allowances. Oct 20:643.

TAX EDUCATION
— Academic integrity. May 20:342.
— Academic research. Aug 20:532.
— Analytics in the classroom. Feb 20:130