- Early distributions from retirement plans related to COVID-19
- Blockchain technology firms’ transfer-pricing issues
- Using Instagram to connect with the social media generation
- Using trusts in divorce tax planning
- IRS proposes rules on carried interests
- IRS issues additional regs. on charitable organization payments in lieu of state and local taxes
- Final regs. and proposed regs. issued under Secs. 245A and 954
- Base-erosion and anti-abuse tax rules are finalized
- How to make extended qualified plan rollovers
- Recent developments in estate planning: Part 2
- Settlement offers for pending litigation of syndicated conservation easements
- Applying grandfather status to certain health care arrangements
- Private-equity funds allowed in ERISA-covered individual account plans
- New set of Sec. 199A final regulations
- Qualified transportation fringe disallowance
- Final regulations on GILTI high-tax exclusion
- Prop. regs. define real property for Sec. 1031 like-kind exchanges
- Originally filed return starts clock ticking
- California issues emergency regulation to clarify Marketplace Facilitator Act
- Tax Court allows appraisals that substantially comply with the rules
- Malpractice lawsuit settlement payment is not a return of capital
- Ethics and the tax preparer
- 50 years ago in The Tax Adviser