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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

TAX PRACTICE MANAGEMENT

Image of happy, sad and neutral smiley faces.

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.

Tax Clinic

Planning for domestication transactions

Planning for new charitable contribution limits

Effect of the new pro rata share rules

Determining when a debt instrument has zero basis

Structuring partnership mergers