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  • Issue Library -- The Tax Adviser
  • 2019
  • December 2019 - The Tax Adviser
  • Practical implications of the Wayfair decision
  • A quirk in the TCJA’s small business exceptions
  • 2019 Indexes
  • Liquidating an S corporation that is not subject to the BIG tax
  • Rental real estate businesses can qualify for QBI deduction
  • 100% bonus depreciation rules are issued
  • Proposed rules would govern built-in gains and losses
  • Stock option planning: Generating value
  • Split-dollar agreements and estate inclusions: Estate of Cahill
  • R&D tax credit: Don’t leave money on the table
  • Independent contractor or employee? Varying tests
  • Business entity selection after the TCJA: Post-death considerations
  • There are various planning opportunities for nonstandard donations and potentially unintended consequences if the donation is not made following the rules governing the specific area of tax.
  • Sec. 199A update: Tax planning and issues to consider
  • Tax advantages of QOZ investments
  • Trade guaranteed payments for net profits to gain from QBI deduction
  • Top 5 things for clients to consider now that they are divorced
  • Industrial hemp: A growing industry
  • Legal hemp and deductible expenses
  • Fraudulent intent lands CPA in hot water
  • A new year, a better firm


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