- Practitioners can benefit from academic tax research
- Making a new S election after termination
- Mergers and acquisitions during the COVID-19 pandemic
- Remote signatures allowed temporarily on plan loan consents
- IRS announces 2021 HSA limits
- Final rules for returns by tax-exempt organizations
- Premium tax credit rules issued in proposed form
- IRS clarifies that trusts and estates are permitted certain deductions that are not miscellaneous itemized deductions
- When deductions are permitted for restitution payments
- How to determine whether interest in corporation is stock or debt
- Penalty defenses and the supervisory-approval requirement
- State and local considerations in using an F reorganization to facilitate an acquisition
- Issues in converting phantom stock plans to actual ownership
- Export tax incentives after the Tax Cuts and Jobs Act
- Interplay between NOL carrybacks and the AMT
- Partnership allocations lacking substantial economic effect
- The CARES Act and opportunities to implement changes on previously filed returns
- Professional responsibilities in the virtual age
- Litigation support payments are income, not loans
- Overpayment due to minimum tax credit is attributable to NOL carryback
- 50 years ago in The Tax Adviser
