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  • Issue Library -- The Tax Adviser
  • 2020
  • February 2020 - The Tax Adviser
  • Current developments in partners and partnerships
  • A road map for tax function automation
  • Using a buy/sell agreement to establish the value of a business interest
  • Incorporating analytics into the tax curriculum
  • IRS commissioner and other officials address AICPA National Tax Conference in Washington
  • IRS explains TCJA’s effect on standard mileage rate rules
  • IRS clarifies per-diem rules after TCJA changes
  • IRS updates its automatic accounting method change procedures
  • IRS rules eliminate estate and gift tax clawback
  • Bonus depreciation regs. are favorable for taxpayers
  • Update on OECD’s proposals: Pillars 1 and 2
  • Guidance and enforcement put virtual currencies front and center
  • Recent nonstatutory state reactions to Wayfair
  • Navigating tax changes with statistical sampling
  • Comprehensive list of automatic method changes provides opportunities
  • Timing of revenue: Prop. regs. issued under Sec. 451(b)
  • Understatement of gain does not extend limitation period
  • Whistleblower office rejection of whistleblower claim reviewable
  • Cross-border M&As post-TCJA: Three things advisers should know
  • Accounting treatment for partnership syndication costs
  • Advance payments for goods and services
  • 50 years of The Tax Adviser


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