This index lists items included in the print issues of The Tax Adviser published from January through December 2021. Entries show the issue (by month) and the page number on which the item can be found. Entries are arranged by topic and then alphabetically within each topic.
For a list of authors who contributed to the 2021 issues of The Tax Adviser, click here. The author index includes authors of feature articles as well as contributors to and editors of various Tax Adviser columns.
BANKRUPTCY & INSOLVENCY
-- Debt workouts involving commercial real estate. Apr 21:227.
CHARITABLE CONTRIBUTIONS
-- Deductions for nonitemizers. Mar 21:179.
-- Donor-advised funds. Sep 21:601.
-- House donation. Mar 21:198.
-- Qualified disaster relief contributions. Mar 21:180.
-- Trust or estate. Mar 21:155.
CORPORATIONS & SHAREHOLDERS
-- Economic hardship exception to levy. Nov 21:730.
-- Mergers and acquisitions. Jul 21:432, Sep 21:561.
-- Net built-in-loss. Jul 21:421.
-- Noncompete agreements. May 21:328.
-- Qualified small business stock. Nov 21:684.
-- Sec. 332 liquidation. Jul 21:422.
-- Sec. 338 election. Jul 21:422.
-- Special-purpose acquisition companies (SPACs). Aug 21:485.
-- Stock valuation. Jul 21:421.
-- Transfers to corporations. Jul 21:421.
CREDITS AGAINST TAX
-- Advance child tax credit. Aug 21:480, Oct 21:653.
-- Advance premium tax credit repayment. Jul 21:414.
-- Child and dependent care credit. Jul 21:451, Sep 21:543.
-- Child tax credit. Jul 21:414, 449.
-- COBRA premium assistance credit. Aug 21:480, Oct 21:613.
-- Earned income credit, determination of income. Mar 21:180.
-- Earned income tax credit. Jul 21:414.
-- Economic impact payments. Jan 21:58.
-- Employee retention credit. Mar 21:178, May 21:279, Jun 21:343, Oct 21:610, Nov 21:672.
-- Energy credit. Mar 21:180.
-- Family leave credit. Mar 21:178, Jul 21:418, Sep 21:543.
-- Gross receipts calculation. Nov 21:672.
-- Lifetime learning credit. Mar 21:179.
-- Low-income housing credit. Mar 21:179.
-- Offshore wind facilities. Mar 21:180.
-- Paid sick leave credit. Mar 21:178, Jul 21:418, Sep 21:543.
-- Premium tax credit. Jul 21:418.
-- Recovery rebate credit. Jan 21:58, Mar 21:177.
-- Rehabilitation tax credit. Jan 21:13, Apr 21:214.
-- Waste energy recovery property. Mar 21:180.
-- Work opportunity tax credit. Nov 21:673.
DEPRECIATION
-- Automobile depreciation limits. Oct 21:613.
-- Bonus depreciation. Feb 21:83, Sep 21:598.
-- Noncompete agreements. May 21:328.
-- Qualified improvement property. Sep 21:598.
-- Residential rental property. Mar 21:179.
EMPLOYEE BENEFITS & PENSIONS
-- Cafeteria plan amendments. May 21:276.
-- Commuting benefits. Dec 21:763.
-- Cost-sharing arrangements. Jun 21:349.
-- Dependent care assistance programs. Aug 21:479.
-- Distributions. Feb 21:116.
-- Distributions, during working retirement. Mar 21:180.
-- Early distribution addition to tax. Feb 21:122.
-- Employee stock awards. Jun 21:347.
-- Equity awards and options. Aug 21:490.
-- Executive compensation. Dec 21:764.
-- Fringe benefits. Dec 21:760.
-- Hardship distributions. Feb 21:122.
-- Independent contractors. Feb 21:120.
-- Intangible development costs. Jun 21:350.
-- Money purchase pension plan withdrawals. Mar 21:178.
-- Partial plan termination. Mar 21:180.
-- Profits interests. Aug 21:487.
-- Qualified transportation fringe benefits. Dec 21:763.
-- Restricted stock units. Nov 21:724.
-- Rollovers, qualified domestic relation orders. Feb 21:125.
-- Roth IRAs. Aug 21:532.
-- Sec. 83(b) election. Jun 21:347.
-- Sec. 83(i) election. Nov 21:724.
-- Sec. 401(k) plans. Feb 21:120.
-- Sec. 403(b) plans. Jan 21:30, Feb 21:122.
-- Sec. 457 government retirement plans. Feb 21:116.
-- SEP plan audits. Apr 21:255.
-- Sick and family leave wage reporting. Dec 21:739.
-- Simplified employee pension plan. Apr 21:255.
-- Spousal annuities. Feb 21:124.
-- Stock-based compensation. Jun 21:349.
-- Unforeseeable emergencies. Feb 21:120.
EMPLOYMENT TAXES
-- Deferral of withholding and deposit. Mar 21:178.
-- Employee vs. independent contractor. Oct 21:650.
-- Payment of deferred payroll taxes. Apr 21:207.
ESTATES, TRUSTS, & GIFTS
-- California trust taxation. Oct 21:638.
-- Charitable contribution by trust or estate. Mar 21:155.
-- Charitable deduction. Nov 21:711.
-- Charitable lead trusts. Dec 21:782.
-- Estate tax. Nov 21:705.
-- Estate tax closing letter fee. Dec 21:740.
-- Estate valuation. Nov 21:708.
-- Foreign trust dissolution. Oct 21:641.
-- Foreign trust reporting. Oct 21:660.
-- Grantor trust rules. Nov 21:694.
-- Indirect gifts. Dec 21:743.
-- Inflation adjustments. Nov 21:713.
-- LLCs in estate planning. Jun 21:402.
-- QTIP interests. Oct 21:639.
-- Revocable trust planning. Jun 21:344.
-- State and local trust income taxes. May 21:281.
-- Trust deductions. Oct 21:637.
EXCISE TAXES
-- Aircraft management services. Apr 21:214.
-- Exempt organization excess remuneration. Apr 21:208, Dec 21:764.
EXEMPT ORGANIZATIONS
-- Excess remuneration. Apr 21:208, Dec 21:764.
-- Unrelated business taxable income. Jun 21:354.
EXPENSES & DEDUCTIONS
-- Alimony deduction and insurance premiums. Dec 21:788.
-- Business interest expense limitation. Apr 21:210.
-- Business meals. Aug 21:508.
-- Cap on SALT deduction. Jan 21:27.
-- Capitalization of intangible assets. Nov 21:678.
-- Captive insurance. Nov 21:677.
-- Charitable contributions by nonitemizers. Mar 21:179.
-- De minimis fringe. Feb 21:86.
-- Educator PPE expenses. Mar 21:178.
-- Employee business expenses. Nov 21:681.
-- Executive compensation. Dec 21:764.
-- Expenses funded with PPP loans. Mar 21:177.
-- Fines and penalties. Apr 21:210.
-- 50% limitation. Feb 21:85.
-- Hobby losses. Dec 21:786.
-- Improvements vs. repairs. Oct 21:656.
-- Meal and entertainment expenses. Feb 21:85, Mar 21:179, Dec 21:761.
-- Medical expenses. Nov 21:679.
-- Noncompete agreements. May 21:328.
-- $1 million executive compensation limit. Mar 21:152.
-- Patent infringement suits. Jul 21:466.
-- Paycheck Protection Program loans. Jul 21:415.
-- Per diem rates. Dec 21:738.
-- Personal protective equipment. May 21:276.
-- Qualified business income deduction. Aug 21:493, Nov 21:670.
-- Qualified tuition. Mar 21:179.
-- Restaurant meals. Jul 21:416.
-- Substantiation. Feb 21:86.
-- Travel expenses. Feb 21:86.
FOREIGN INCOME & TAXPAYERS
-- Automatic accounting method changes. Oct 21:615.
-- Cancellation-of-debt (COD) income. Apr 21:216.
-- Controlled foreign corporations. Jan 21:14, Feb 21:111, Oct 21:615.
-- Customs duties. Jun 21:356.
-- Dividends-received deduction. Jan 21:17.
-- Failure to report foreign assets. May 21:309.
-- FBAR. Jul 21:462.
-- Foreign branch reporting. May 21:283.
-- Foreign tax credit. Feb 21:88, Nov 21:728.
-- Foreign tax credit limitation. Oct 21:620.
-- Foreign trust reporting. Oct 21:660.
-- Global intangible low-taxed income (GILTI). Jan 21:14, Feb 21:111, Oct 21:615, Nov 21:690.
-- Hybrid arrangements. Oct 21:617.
-- Passive foreign investment companies (PFICs). Aug 21:485.
-- Qualified improvement property and FDII and GILTI. Dec 21:740.
-- State taxes. Feb 21:96.
-- Subpart F. Oct 21:620.
-- Transfer pricing. Feb 21:93, Jun 21:356.
-- Transition tax, and assessment limitation period. Mar 21:157.
-- Virtual currency. Jul 21:462.
-- Withholding, penalties. Jul 21:423.
GAINS & LOSSES
-- Active trade or business. Jun 21:388.
-- Capital gains. Jul 21:440.
-- Capitalization. Jun 21:386.
-- Casualty losses. May 21:286.
-- COVID-19. May 21:286.
-- Cryptoassets. Aug 21:490, 516.
-- Disaster-related losses. Mar 21:180.
-- Farmer NOL carrybacks. Mar 21:178.
-- Farming losses. Sep 21:544.
-- Holding period. Jun 21:388.
-- Income in respect of a decedent, and installment notes. Jul 21:442.
-- Installment method. Jul 21:440.
-- Like-kind exchanges. Apr 21:219.
-- Net investment income tax. Nov 21:683.
-- Original issuance. Jun 21:386.
-- Qualified small business stock. Jun 21:387, Nov 21:684.
-- Reorganization. Jun 21:390.
-- Stock distribution or redemption. Jun 21:390.
-- Theft losses. Nov 21:686.
-- Virtual currency. Aug 21:516.
GROSS INCOME
-- Alimony and insurance benefits. Dec 21:788.
-- Allocation of damages. Jul 21:425.
-- Cancellation of debt, qualified real property business indebtedness. Nov 21:688.
-- Credit card rewards. May 21:332.
-- Income acceleration strategies. Dec. 21:756.
-- Judgments. Jul 21:424.
-- Ordinary income. Jul 21:424.
-- Origin of the claim. Jul 21:424.
-- Settlements. Jul 21:424.
-- Split-dollar life insurance. Jun 21:404.
INDIVIDUALS
-- Addition to tax for early retirement distributions. Mar 21:169.
-- Basis. Mar 21:171.
-- Charitable contributions. Mar 21:170, Sep 21:572.
-- Child tax credit. Mar 21:167, Sep 21:567.
-- Conservation easements. Mar 21:170.
-- COVID-19-related distributions from retirement plans. Mar 21:169.
-- Cryptoasset transactions. Sep 21:567.
-- Earned income tax credit. Mar 21:167.
-- Education credits. Jan 21:44.
-- Employment taxes. Sep 21:569.
-- Excess business losses. Sep 21:574.
-- Filing status. Jan 21:42.
-- Foreign tax credits. Sep 21:567.
-- Fringe benefits. Sep 21:567.
-- Gross income. Mar 21:168, Sep 21:567.
-- Hobby losses. Sep 21:573.
-- Income-based student loan repayment plans. Jan 21:42.
-- Inflation adjustments. Mar 21:167.
-- IRA rollovers. Sep 21:568.
-- Joint filing. Jan 21:43.
-- Joint return in year of death. Mar 21:194.
-- Leave-based donation programs. Mar 21:168.
-- Losses. Mar 21:170.
-- Medical expenses. Mar 21:171.
-- Miscellaneous itemized deductions. Mar 21:168.
-- Net investment income tax. Nov 21:728.
-- NOL carryforward. Sep 21:573.
-- Passive activities. Mar 21:173, Sep 21:574.
-- Patient Protection and Affordable Care Act. Mar 21:174.
-- Paycheck Protection Program loans. Sep 21:567.
-- Premium tax credit. Mar 21:167.
-- Qualified personal residence interest. Mar 21:169.
-- Qualified sick and family leave. Mar 21:174.
-- Qualified tuition plans. Jul 21:470.
-- Qualifying child. Mar 21:167.
-- Qualifying relative. Mar 21:167.
-- Real property foreclosure COD. Aug 21:499.
-- Retirement account distributions. Sep 21:569.
-- Retirement plan rollovers. Mar 21:169.
-- Separate filing. Jan 21:43.
-- SEP-IRA. Sep 21:567.
-- Student loan interest deduction. Jan 21:45.
-- Theft losses. Mar 21:170.
-- Trade or business expenses. Sep 21:569.
-- Unemployment benefits. Sep 21:569
-- Waiver of 60-day rollover deadline. Mar 21:172.
INTEREST INCOME & EXPENSE
-- Business interest expense limitation. Apr 21:210.
-- Hedge funds. May 21:288.
-- Sec. 163(j) interest limitation. Feb 21:99.
LEGISLATION
-- American Rescue Plan Act. May 21:277.
-- Consolidated Appropriations Act, 2021. Mar 21:177.
-- Mobile workforce legislation. May 21:279.
-- Tax proposals. Aug 21:481.
LLCs & LLPs
-- Estate planning. Jun 21:402.
MISCELLANEOUS
-- Regulated investment companies. Aug 21:492.
PARTNERS & PARTNERSHIPS
-- Anti-churning rule. May 21:301.
-- At-risk limitations. Apr 21:221.
-- Audits. Apr 21:242.
-- Basis adjustments. Feb 21:103.
-- Bonus depreciation. Apr 21:239.
-- Business interest limitation. Apr 21:237.
-- Cannabis businesses. Sep 21:553.
-- Carried interests. Jan 21:18, Apr 21:240, Apr 21:209, Aug 21:498.
-- Continuity of interest. Jul 21:426.
-- Compensatory partnership interests. Oct 21:621.
-- Economic substance. Apr 21:242.
-- Interest expense deduction limitation. May 21:288.
-- Partner capital accounts. Apr 21:243.
-- Partnership basis. Apr 21:221.
-- Qualified business income deduction. Apr 21:237.
-- Schedules K-2 and K-3. Sep 21:550.
-- Sec. 754 election. Feb 21:102.
-- Termination. Jul 21:426.
-- Up-C structure. Sep 21:553.
PERSONAL FINANCIAL PLANNING
-- Charitable lead trusts. Dec 21:782.
-- Client communication. Sep 21:594.
-- Income acceleration strategies. Dec. 21:756.
-- Post-pandemic planning. Mar 21:190.
PRACTICE & PROCEDURES
-- Aging clients. Oct 21:653.
-- Attorney-client privilege. Nov 21:689.
-- Circular 230. Sep 21:558.
-- Circular 230 amendments. May 21:274.
-- Delinquent information returns submission procedures. Jul 21:464.
-- Dirty Dozen tax scams. Sep 21:545.
-- Examinations. Jan 21:22.
-- FBAR filing. May 21:307.
-- First-time abatement. Jul 21:464.
-- Innocent spouse claims. Oct 21:624.
-- International information reporting. Jul 21:463.
-- IRS authority. Jan 21:60.
-- IRS FAQs. Jan 21:58.
-- IRS guidance. Jan 21:58.
-- Pandemic relief recommendations. Aug 21:478.
-- Paycheck Protection Program, deductibility of business expenses. May 21:290.
-- Qualified amended returns. Jan 21:22.
-- Reasonable cause. Jul 21:464.
-- Regulations. Jan 21:60.
-- Statute of limitation. Jul 21:460.
-- Streamlined filing procedures. Jul 21:464.
-- Substantial authority. Jan 21:60.
-- Superseding returns. Jul 21:460.
-- Tax preparer regulation. Aug 21:479, Sep 21:543.
-- Tax research highlights. Apr 21:248.
-- Work product doctrine. Nov 21:689.
PRACTICE MANAGEMENT
-- Data security. Dec 21:747.
-- Future-proofing CPA firms. Jun 21:398.
-- Identity theft. Dec 21:746.
-- Keeping up with tax changes. Dec 21:778.
-- Practice modernization. Mar 21:186.
-- Risk mitigation. Aug 21:522.
-- Small firm culture and employee retention. Sep 21:587.
-- Tax data automation. Oct 21:626.
-- Tax practitioner privilege. May 21:318.
-- Tax preparation software. Sep 21:576.
PROCEDURE & ADMINISTRATION
-- Appeals. Apr 21:226.
-- Challenge to Affordable Care Act. Sep 21:603.
-- Circular 230 changes. Mar 21:150.
-- Collection due process notice validity. Apr 21:265.
-- Corrected Forms 1099 for SBA loans. Apr 21:208.
-- Cryptoassets. Oct 21:626.
-- Disaster relief. Sep 21:546.
-- Draft changes to Form 1040. Dec 21:750.
-- Economic hardship exception to levy. Nov 21:730.
-- E-signatures. Jan 21:24, Jul 21:417.
-- IRS restructuring plan. Apr 21:260.
-- Misdirected tax refunds. Mar 21:151.
-- Passport revocation for delinquent tax debt. Jun 21:406.
-- Payment of deferred payroll taxes. Apr 21:207.
-- Payroll tax penalty relief. Jul 21:418.
-- Penalty relief for excess business loss repeal. Apr 21:206.
-- Proof of filing and extrinsic evidence. Oct 21:662.
-- Tax Pro Account. Oct 21:612.
-- Refund claims. Apr 21:223.
-- Refund claim specificity requirement. May 21:334.
-- Signature requirements for forms. Jan 21:24, Jul 21:417.
-- Supervisory approval of penalties. Apr 21:267.
-- Tax administration. Jul 21:456.
-- Unemployment benefit identity theft. Apr 21:207.
-- Unemployment benefit refunds. Jun 21:342.
-- Virtual currencies. Dec 21:748.
-- Whistleblower awards. Dec 21:790.
REAL ESTATE
-- Debt restructuring. Apr 21:227, Aug 21:499.
-- Lease modifications. Aug 21:504.
-- Like-kind exchanges. Apr 21:219.
-- Purchase price allocation. Dec 21:752.
-- Real estate investment trusts. Aug 21:492.
S CORPORATIONS
-- Accumulated adjustments account. Jan 21:25, Jun 21:377.
-- Accumulated earnings and profits. Jan 21:25.
-- Electing small business trust. Jun 21:377.
-- Eligible terminated S corporations. Jan 21:25, Jun 21:382.
-- Global intangible low-taxed income. Feb 21:111.
-- Hobby losses. Dec 21:786.
-- Inadvertent termination. Jun 21:376.
-- Ineligible shareholder. Jun 21:375.
-- Loan repayments to shareholders. Apr 21:262.
-- No newcomer rule. Jan 21:26.
-- Post-termination transition period. Jan 21:25, Jun 21:382.
-- Potential current beneficiary. Jun 21:379.
-- Qualified Subchapter S subsidiary. Jun 21:377.
-- S corporation income and losses. Jun 21:378.
-- Second class of stock. Jun 21:375.
-- S election after termination. Jun 21:376.
-- Stock sales vs. asset sales. Aug 21:530.
-- Subpart F inclusions. Feb 21:111.
STATE & LOCAL TAXES
-- Business personal property taxes. Sep 21:559.
-- Compliance. Apr 21:229.
-- Conformity to the Code. Feb 21:104.
-- Cryptoassets. Aug 21:504.
-- Data centers. Aug 21:505.
-- Digital advertising services tax. Jun 21:365.
-- Dual taxation, and teleworking. May 21:295.
-- Economic nexus. Sept 21:584, Oct 21:630.
-- Federal SALT deduction limitation. Sep 21:561.
-- Mobile workforce. Apr 21:232, May 21:279.
-- Nexus. Apr 21:230, Jun 21:370.
-- Nexus protection erosion. Mar 21:182.
-- Passthrough entity tax. Jun 21:392, Sep 21:561.
-- Remote workers. May 21:295, Sep 21:542, Dec 21:770.
-- Rolling conformity. Feb 21:104.
-- Sales and use taxes. May 21:293, Jun 21:358, Jun 21:362, Oct 21:628.
-- Sales tax, and marketplace facilitators. Jun 21:360, 362.
-- Sales tax nexus. Jun 21:360, 362.
-- Sales tax, and transfer pricing. Feb 21:96.
-- SALT deduction cap. Jun 21:392.
-- Sourcing rules. Jun 21:368.
-- State tax credit for charitable contributions. Jan 21:27.
-- Stock options. Apr 21:231.
-- Tax on sales of personal information or data. Jun 21:366.
-- Texas apportionment rules. Jun 21:368.
-- Trust taxation. May 21:281.
-- Wayfair. Sep 21:584.
TAX ACCOUNTING
-- Accounting method change. Apr 21:234.
-- Accounting method change procedures. Nov 21:673.
-- Accounting method planning. Jul 21:434.
-- Accrual method. Apr 21:233.
-- Accrual-method income inclusion. Mar 21:153.
-- Advance payments. Jul 21:432.
-- All-events test. Apr 21:233.
-- Anti-churning rule. May 21:301.
-- Applicable financial statement. Apr 21:233, May 21:296.
-- ASC Topic 450, Contingencies. Oct 21:628.
-- ASC Topic 740, Income Taxes. Oct 21:631.
-- Cost-offset method. Apr 21:233, May 21:298.
-- Cost-of-goods sold method. May 21:296.
-- Deferred tax assets and liabilities. Oct 21:633.
-- Global intangible low-taxed income. Nov 21:690.
-- Goodwill. May 21:301.
-- Improvements vs. repairs. Oct 21:656.
-- Income acceleration. Dec 21:756.
-- Income recognition. May 21:296.
-- Initial public offerings. Mar 21:162.
-- Lenders' accounting for loan fees. Sep 21:562.
-- LIFO safe harbor. Nov 21:671.
-- Mergers and acquisitions. Jul 21:432, Sep 21:561.
-- Method changes. Nov 21:690.
-- Method change, and Sec. 163(j) adjusted taxable income. Nov 21:692.
-- Partnerships. May 21:301.
-- Personal holding companies. May 21:304.
-- Qualified improvement property. Dec 21:740.
-- Related parties. May 21:301.
-- Revenue recognition. Apr 21:233.
-- Sec. 460 long-term contracts. Apr 21:233.
-- Small business simplifications. May 21:299.
-- Step-transaction doctrine. May 21:312.
-- Tax shelter annual election. Mar 21:152.
TAX EDUCATION
-- Academic research. Aug 21:526.
-- Accrual method. Feb 21:107.
-- Cash method. Feb 21:107.
-- Data analytics. May 21:322.
-- Gross receipts test. Feb 21:107.
-- Inventory. Feb 21:107.
-- Percentage-of-completion method. Feb 21:107.
-- Small business taxpayers. Feb 21:106.
-- Tax shelter. Feb 21:107.
-- Uniform capitalization rules. Feb 21:107.
