January 2020 - The Tax Adviser

Five areas of focus as companies work to implement the TCJA

Prop. regs. would eliminate Sec. 338 safe harbor, modify calculations

Prop. regs. address donor reporting and other matters

IRS releases draft form for qualified opportunity fund investments

Prop. regs. address eliminating LIBOR, other interbank-offered rates

New US duties on certain EU and Chinese goods

Push-out elections and administrative adjustment requests

Helpful resources for coping with TIN matching notices

Relief procedures for certain people planning to renounce US citizenship

Guidance explains tax treatment of cryptocurrency airdrops and hard forks

Unintended CFC downward attributions get safe harbor

IRS data security tops list of IRS concerns for 2020, TIGTA says

Final regulations permit casualty loss deductions in prior years

2019 Arthur J. Dixon Memorial Award

Turn to e-Services for secure access to taxpayer information, key tools

IRS spotlights requirement to have a written information security plan

IRS offers time-limited settlement on microcaptive insurance issues

Anticipate the rush of panicked potential clients

Understanding the mechanics of FASB ASC Subtopic 740-10

50 years of The Tax Adviser