- Current developments in partners and partnerships
- Avoiding gain at the S shareholder level when a loan is repaid
- GAO evaluates IRS reorganization plan
- Underpayment penalty relief for individuals affected by excess business loss repeal
- Unemployment benefit identity theft scam targets unemployed taxpayers
- Payment of deferred payroll taxes extended
- Lenders required to send corrected Forms 1099-MISC
- Excise tax on excess remuneration of covered employees of tax-exempt organizations
- IRS issues final rules on the treatment of carried interests
- IRS issues additional rules on the business interest expense limitation
- Final rules determine when fines and penalties are deductible
- Practical highlights of recent tax research
- Determining qualified rehabilitation expenditures
- Excise tax on aircraft management services: Final regulations
- COD income and cross-border considerations
- Like-kind exchanges of real property: New final regs.
- Partnership interests, Sec. 465 at-risk limit, and Form 6198
- Issuance of tax refund after expiration of Sec. 6532 time limit
- Debt workouts involving commercial real estate
- Managing state taxes in an uncertain world
- Revisiting withholding on equity compensation
- Sec. 451(b) regs. renew interest in Sec. 460
- Validity of notice is based on how and where it was sent, not who received it
- Supervisory approval not needed for Sec. 72(t) additional tax
- Small firm lessons from the pandemic
- SEP plans: A cautionary tale about IRS audits
