- Promoting integrity in the classroom
- Classifying business entities under the check-the-box regulations
- COVID-19 pandemic prompts many tax changes
- Current developments in S corporations
- IRS says no need to report most video game currency transactions
- Meal expenses still 50% deductible under proposed regs.
- Proposed regs. would update income tax withholding rules for TCJA changes
- Do a business’s charitable contributions reduce its QBI deduction?
- Foreign pension plans and the US-UK tax treaty
- Puerto Rico: A permanent tax deferral in a GILTI world?
- Section 301 China tariffs: Where things stand
- Commercially reasonable expectation of payment under final Sec. 752 regulations
- Bottom-dollar payment obligations
- Deduction for worthless partnership interest
- Sales tax conflicts where two states tax the same transaction
- State entity-level income tax elections for passthrough entities after federal tax reform
- Inflation adjustments affect small business limits, Sec. 179 expensing
- Supreme Court strikes down attempt at federal common-lawmaking
- Tax on early distributions is constitutional
- AICPA committee updates its conflict-of-interest advice
- 50 years ago in The Tax Adviser
- Foreign trust reporting: Beware of late-filing penalties
