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  • Issue Library -- The Tax Adviser
  • 2018
  • November 2018 - The Tax Adviser
  • Modeling investment tax planning with Excel
  • Avoiding the hobby loss trap after the TCJA
  • IRS defines covered employees and grandfathered employment contracts under Sec. 162(m)
  • IRS issues guidance on deemed personal exemption amount
  • Proposed rules aimed at states’ attempts to avoid the $10,000 SALT limit
  • Qualified small business stock gets more attractive
  • Recent developments in estate planning: Part 2
  • Determining deductibility of meals after the TCJA
  • Solar panels: Basis and bonus depreciation
  • Move to territorial system may not discourage profit shifting
  • Loss deductions for abandonment of intangible assets
  • Prop. regs. restore allocation of partnership liabilities in disguised sales
  • Loan guarantee does not increase S corp. shareholder’s debt basis
  • Shareholder cannot unilaterally change an S corp.’s election
  • Tax pitfalls of owning a marijuana business
  • Retailer not required to file sales tax refund claim for consumer
  • Lessee cannot take deduction for facade easement contribution
  • Tax Court cannot determine overpayment in CDP review case
  • The importance of engagement letters for small firms


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