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March 2021 - The Tax Adviser

  1. Magazine
  2. March 2021
  1. Issue Library
Cover Image for March 2021
INDIVIDUALS

Developments in individual taxation

This semiannual update covers recent developments affecting individuals and discusses a number of pandemic-related developments.

TAX CLINIC

CHARITABLE CONTRIBUTIONS

Charitable income tax deductions for trusts and estates

FOREIGN INCOME & TAXPAYERS

Assessment statutes of limitation and the Sec. 965 transition tax

TAX ACCOUNTING

Planning for an IPO: Is your tax department prepared?

COLUMNS

NEWS NOTES

Treasury asks for comments on planned Circular 230 update

How the IRS will treat misdirected tax refunds

Final rules for simplified accounting methods allow tax shelter annual election

IRS finalizes $1 million executive compensation limit rules

Sec. 451 rules are finalized

STATE & LOCAL TAXES

Erosion of nexus protection and the burden on small businesses

TAX PRACTICE MANAGEMENT

Modernize and virtualize your tax practice: Part 2

PERSONAL FINANCIAL PLANNING

Helping clients emerge from the pandemic

CASE STUDY

Determining whether to file a joint return in the year of death

TAX TRENDS

No deduction for donation of house for deconstruction

TAX PRACTICE MANAGEMENT

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2025 tax software survey

AICPA members in tax practice assess how their return preparation software performed during tax season and offer insights into their procedures.

Tax Clinic

Sec. 382 and exceptions to the segregation rules

R&D tax credits: A new era of disclosure and documentation

Premium or paycheck? Tax treatment of secondary sales above FMV

Comparing and contrasting business tax strategies

Estate of McKelvey highlights potential tax pitfalls of variable prepaid forward contracts