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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

INDIVIDUALS

Current Developments in Taxation of Individuals: Part 1

This update surveys recent federal tax developments involving individuals, including court cases, rulings, and guidance issued during the six months ending October 2025.

Tax Clinic

Planning for domestication transactions

Planning for new charitable contribution limits

Effect of the new pro rata share rules

Determining when a debt instrument has zero basis

Structuring partnership mergers