February 2020 - The Tax Adviser

Bonus depreciation regs. are favorable for taxpayers

Update on OECD’s proposals: Pillars 1 and 2

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

Accounting treatment for partnership syndication costs

Guidance and enforcement put virtual currencies front and center

Recent nonstatutory state reactions to Wayfair

Navigating tax changes with statistical sampling

Comprehensive list of automatic method changes provides opportunities

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

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

Incorporating analytics into the tax curriculum

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

50 years ago in The Tax Adviser

Understatement of gain does not extend limitation period

Whistleblower office rejection of whistleblower claim reviewable