June 2020 - The Tax Adviser

Elective capitalization as a TCJA planning tool

Considerations for financial firms that waive investment fees for employees

Disallowance of deduction for FDIC premiums under Sec. 162(r)

Hedging transactions: Timing of gain or loss

Swaps with nonperiodic payments: Back to the old way for some NPCs

Administrative adjustment requests under the BBA

Deduction limitations of Sec. 162(m) to compensation paid by partnerships in Up-C and UPREIT structures

State considerations when amending BBA partnership returns

Withholding and reporting of partnership distributions to non-US partners

Taxpayer First Act: Important new protections for taxpayer information

State considerations of Sec. 163(j) carryforwards

Responding to the pandemic crisis and calls from practitioners, IRS issues broader tax deadline relief

IRS issues Form 7200 for advance payment of employer tax credits, explains employee retention credit

Partnerships can file amended returns to get CARES Act benefits

Helping young professionals build a foundation for success

Four financial planning opportunities to take advantage of in 2020

LLC mergers

50 years ago in The Tax Adviser

Taxpayer’s failure to report foreign accounts was willful

No loss deduction for reduction of federal disability annuity