- Foreclosure of principal residence and DOI income
- Understanding the filing relief for ‘time-sensitive acts’ in Notice 2020-23
- IRS says PPP expenses nondeductible, but AICPA disagrees
- Qualified improvement property change should prompt taxpayers to act
- Farmers and real property trades or businesses can withdraw interest elections
- UBTI silo rule regs. are issued in proposed form
- PTIN fees proposed to be lower when reinstated
- Recovery rebates: Tax planning pitfalls and opportunities
- Characterizing multistep transactions: Form can make the difference
- Reducing GILTI liability using CFC accounting method change procedures
- Sec. 743(b) adjustments: Shortcuts and surprises
- Does substantial authority provide penalty protection?
- ASC Topic 842 changes financial, but not tax, accounting for leases
- UNICAP: Changing to the modified simplified production method
- Full value of GRAT includible in estate
- Taxpayer avoids Sec. 954(d)(1) Scylla but not Sec. 954(d)(2) Charybdis
- Partnerships, a pandemic, and Rev. Proc. 2020-23
- Liquidity and cash management strategies during a pandemic
- Beware the personal holding company tax
- Tax savings opportunities from the CARES Act
- 50 years ago in The Tax Adviser
