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  • Issue Library -- The Tax Adviser
  • 2021
  • July 2021 - The Tax Adviser
  • ARPA expands tax credits for families
  • Taxation of qualified tuition plan contributions and distributions
  • IRS to taxpayers: Do you trust me?
  • ARPA-adjusted 2021 individual credit amounts set
  • Safe harbor allows 2020 PPP expenses to be deducted in 2021
  • ‘Restaurant’ defined for 100% deductible business meals in 2021 and 2022
  • E-signing extended, new forms added
  • Penalty relief for payroll tax deposits allows immediate use of pandemic credits
  • IRS reminds taxpayers of ARPA suspension of 2020 excess APTC repayment
  • Critical valuation issues that arise in common corporate transactions
  • Failure-to-deposit penalty when tax is not withheld on payments of US-source income
  • Sorting the tax consequences of settlements and judgments
  • Partnership continuity in restructuring transactions
  • When does a partnership terminate under Sec. 708?
  • Acceleration of deferred revenue in M&As
  • Accounting method planning to decrease taxable income
  • Accounting method planning to increase taxable income
  • Generic drug manufacturer can deduct patent infringement suit expenses
  • Superseding returns and statutes of limitation
  • Virtual currency update
  • Penalty relief for Forms 5471, 5472, and 8865
  • When does it make sense to elect out of the installment method?


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