Advertisement

March 2023 - The Tax Adviser

  1. Magazine
  2. March 2023
  1. Issue Library
Cover Image for March 2023

TAX CLINIC

corporations & shareholders

New stock repurchase excise tax

credits against tax

The research credit: Funded research

expenses & deductions

Uncertainties remain in analyzing success-based fees

FOREIGN INCOME & TAXPAYERS

Corporate AMT: Unanswered questions about its foreign tax credit

PRACTICE & PROCEDURES

More than three dozen IRS letter rulings allow late QOF self-certifications

procedure & administration

Protecting contingent refund claims

COLUMNS

PERSONAL FINANCIAL PLANNING

Planning for the Medicare Part B premium

TAX PRACTICE MANAGEMENT

From Boomers to Zoomers: Transitioning clients for retirement

STATE & LOCAL TAXES

Proven digital strategies for sales and use tax audits

CASE STUDY

Energy-efficient home improvement credit

TAX TRENDS

Trusts held to be nominees of delinquent taxpayer

Old tax liabilities cannot be relitigated

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