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  • Issue Library -- The Tax Adviser
  • 2018
  • December 2018 - The Tax Adviser
  • Avoiding an accuracy-related penalty through the reasonable-cause exception
  • Filing a timely S election
  • IRS clarifies deductibility of business meals
  • Question-and-answer guidance issued on paid family and medical leave credit
  • Global intangible low-taxed income rules are issued in proposed form
  • Top seven mistakes when claiming Social Security benefits
  • A uniform state approach to the new federal partnership audit regime
  • Clarification of itemized deductions for trusts and estates
  • Claiming the QBI deduction for trusts
  • Qualified opportunity zones provide estate planning options
  • IRS provides guidance for applying UBTI ‘silo’ rules
  • Service businesses that qualify for the 20% QBI deduction
  • Whether to choose a 529 or a Roth IRA to fund education expenses
  • Why SALT will take center stage next to tax reform in 2019
  • Changing from cash to accrual accounting after revoking an S election under TCJA
  • Converting from an S corp. to a C corp.
  • Updates to automatic accounting method change procedures for small businesses
  • Capital gains deferral benefits of qualified opportunity zones
  • Negotiation with collections officer is not administrative proceeding
  • Amended returns satisfy statement-of-inconsistency requirement
  • The TCJA: A disruptive factor for the 2019 tax filing season
  • Using R&D credits to reduce payroll taxes: An overlooked opportunity for startups


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