This semiannual update of recent developments in the area of individual taxation includes cases on conservation easements, discharge of student loan debt, net operating loss deductions, and real estate professional status.
INDIVIDUALS
September 2020 - The Tax Adviser
PRACTICE MANAGEMENT
2020 tax software survey
COVID-19 upended tax season. Did CPAs’ tax software help them cope?
PRACTICE MANAGEMENT
2020 tax software survey: Shares of respondents and product and company information
Bonus: The percentages for all 13 products, including a breakdown of their usage among firms ranked by ranges of numbers of preparers, in the 2020 tax software survey.
TAX CLINIC
credits against tax
partners & partnerships
STATE & LOCAL TAXES
COLUMNS
NEWS NOTES
STATE & LOCAL TAXES
TAX PRACTICE MANAGEMENT
PERSONAL FINANCIAL PLANNING
CASE STUDY
TAX TRENDS
50TH ANNIVERSARY
employee benefits & pensions
Profits interests: The most tax-efficient equity grant to employees
By granting them a profits interest, entities taxed as partnerships can reward employees with equity. Mistakes, however, could cause challenges from taxing authorities.
