May 2020 - The Tax Adviser

Do a business’s charitable contributions reduce its QBI deduction?

Foreign pension plans and the US-UK tax treaty

Puerto Rico: A permanent tax deferral in a GILTI world?

Section 301 China tariffs: Where things stand

Commercially reasonable expectation of payment under final Sec. 752 regulations

Bottom-dollar payment obligations

Deduction for worthless partnership interest

Sales tax conflicts where two states tax the same transaction

State entity-level income tax elections for passthrough entities after federal tax reform

Inflation adjustments affect small business limits, Sec. 179 expensing

IRS says no need to report most video game currency transactions

Meal expenses still 50% deductible under proposed regs.

Proposed regs. would update income tax withholding rules for TCJA changes

AICPA committee updates its conflict-of-interest advice

Promoting integrity in the classroom

Classifying business entities under the check-the-box regulations

50 years ago in The Tax Adviser

Supreme Court strikes down attempt at federal common-lawmaking

Tax on early distributions is constitutional