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  • Issue Library -- The Tax Adviser
  • 2020
  • January 2020 - The Tax Adviser
  • Understanding the mechanics of FASB ASC Subtopic 740-10
  • Turn to e-Services for secure access to taxpayer information, key tools
  • Five areas of focus as companies work to implement the TCJA
  • Prop. regs. would eliminate Sec. 338 safe harbor, modify calculations
  • Prop. regs. address donor reporting and other matters
  • IRS releases draft form for qualified opportunity fund investments
  • Prop. regs. address eliminating LIBOR, other interbank-offered rates
  • New US duties on certain EU and Chinese goods
  • Push-out elections and administrative adjustment requests
  • Helpful resources for coping with TIN matching notices
  • Relief procedures for certain people planning to renounce US citizenship
  • Information return penalties: How to avoid or contest them
  • The business meal expense deduction after the TCJA
  • Guidance explains tax treatment of cryptocurrency airdrops and hard forks
  • Unintended CFC downward attributions get safe harbor
  • IRS data security tops list of IRS concerns for 2020, TIGTA says
  • Final regulations permit casualty loss deductions in prior years
  • Tax Court shoots down finder’s fee deduction
  • Imprecise notice of deficiency does not give Tax Court jurisdiction
  • IRS spotlights requirement to have a written information security plan
  • IRS offers time-limited settlement on microcaptive insurance issues
  • Anticipate the rush of panicked potential clients
  • 50 years of The Tax Adviser
  • 2019 Arthur J. Dixon Memorial Award


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