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February 2020 - The Tax Adviser

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  2. February 2020
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PRACTICE MANAGEMENT

A road map for tax function automation

This article discusses methods and strategies for how a corporate tax department can move forward in its quest for tax function automation.

TAX CLINIC

DEPRECIATION

Bonus depreciation regs. are favorable for taxpayers

FOREIGN INCOME & TAXPAYERS

Update on OECD’s proposals: Pillars 1 and 2

Cross-border M&As post-TCJA: Three things advisers should know

partners & partnerships

Accounting treatment for partnership syndication costs

procedure & administration

Guidance and enforcement put virtual currencies front and center

STATE & LOCAL TAXES

Recent nonstatutory state reactions to Wayfair

TAX ACCOUNTING

Navigating tax changes with statistical sampling

Comprehensive list of automatic method changes provides opportunities

Timing of revenue: Prop. regs. issued under Sec. 451(b)

COLUMNS

NEWS NOTES

IRS commissioner and other officials address AICPA National Tax Conference in Washington

IRS explains TCJA’s effect on standard mileage rate rules

IRS clarifies per-diem rules after TCJA changes

IRS updates its automatic accounting method change procedures

IRS rules eliminate estate and gift tax clawback

CAMPUS TO CLIENTS

Incorporating analytics into the tax curriculum

CASE STUDY

Using a buy/sell agreement to establish the value of a business interest

50TH ANNIVERSARY

50 years ago in The Tax Adviser

TAX TRENDS

Understatement of gain does not extend limitation period

Whistleblower office rejection of whistleblower claim reviewable

employee benefits & pensions

Abstract image of pie chart, with pieces being pulled from several directions. IMAGE BY VECTORMINE/ADOBE STOCK

Profits interests: The most tax-efficient equity grant to employees

By granting them a profits interest, entities taxed as partnerships can reward employees with equity. Mistakes, however, could cause challenges from taxing authorities.

Tax Clinic

Proposed regulations issued on retirement catch-up contributions

IC-DISC commission payment provisions

The role of REITs for foreign investors in US real estate

Signing partnerships’ returns and other tax documents

Practical considerations for taxpayers and advisers following Loper Bright and Corner Post