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October 2026 - The Tax Adviser

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  2. October 2026
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TAX CLINIC

ESTATES, TRUSTS & GIFTS

Gift or hold? Basis step-up and transfer tax planning after H.R. 1

expenses & deductions

Practical considerations for deducting abandoned M&A transaction costs

GAINS & LOSSES

Tax-aware investing strategies: Clearing the hurdles

INTEREST INCOME & EXPENSE

OID in modern corporate debt: Timing, yield, and reporting considerations

INTERNATIONAL

Permanent establishment risk from remote work and the OECD’s new guidance

LLCs & LLPs

Structuring an LLC under a target capital account framework

TAX ACCOUNTING

ASU 2023-09: Public company takeaways and 2026 private company adoption

COLUMNS

TAX PRACTICE & PROCEDURES

Taxpayers’ rights and the IRM: Part 2

DC CURRENTS

Beauty may be in the eye of the beholder, but is value?

CASE STUDY

Intangible property contributions to an LLC

TAX TRENDS

No deduction for attorneys’ fees from Fair Credit Reporting Act suit

Supplemental assessment due to IRS error is proper

PRACTICE MANAGEMENT

2026 tax software survey

CPAs rate their return preparation software’s performance during this year’s tax season.

Tax Clinic

Gift or hold? Basis step-up and transfer tax planning after H.R. 1

Practical considerations for deducting abandoned M&A transaction costs

Tax-aware investing strategies: Clearing the hurdles

OID in modern corporate debt: Timing, yield, and reporting considerations

Permanent establishment risk from remote work and the OECD’s new guidance