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June 2023 - The Tax Adviser

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  2. June 2023
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BANKRUPTCY & INSOLVENCY

Tax fraud and bankruptcy dischargeability

This article examines aspects of criminal and civil tax fraud and their consequences for discharge of tax debts in bankruptcy, including principles of collateral estoppel and res judicata.

TAX CLINIC

credits against tax

Sustainable aviation fuel incentives take off

employee benefits & pensions

Taxation of employees’ use of corporate apartments

expenses & deductions

Not all employee parking lots are created equal

FOREIGN INCOME & TAXPAYERS

Transfers of PTP interests: Options for foreign intermediaries

GAINS & LOSSES

The inadvertent-error exception to identifying hedging transactions

procedure & administration

Sec. 965 transition tax: Installment payments causing processing errors

SPECIAL INDUSTRIES

What the Inflation Reduction and CHIPS acts could mean for US importers

STATE & LOCAL TAXES

State conformity to federal treatment of Sec. 174 R&E costs

Taxing marketplace facilitators: Sourcing issues

COLUMNS

PERSONAL FINANCIAL PLANNING

Enhance your tax practice with PFP services

TAX PRACTICE MANAGEMENT

Tips and tricks for onboarding new clients

STATE & LOCAL TAXES

South Dakota v. Wayfair — five years later

CASE STUDY

Single-member LLCs

TAX TRENDS

Ninth Circuit again addresses return filing

Blog posts are admissible in innocent-spouse relief case

TAX PRACTICE MANAGEMENT

Image of happy, sad and neutral smiley faces.

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

IRS generally eliminates 5% safe harbor for determining beginning of construction for wind and solar projects

IRS proposes using NAICS to determine lines of business for certain fringe benefit exclusions

IRS rules that community trust and affiliated nonprofit corporation can file a single Form 990

Prop. regs. issued on new qualified tips deduction

IRS rules for first time that REIT’s income from markup on electricity from EV charging stations is rents from real property