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  • Issue Library -- The Tax Adviser
  • 2022
  • January 2022 - The Tax Adviser
  • Voluntary carbon offsets: The evolution of a business expense
  • A guide to dealing with today’s IRS
  • Identifying corporations subject to the at-risk rules
  • Qualified COVID-19 paid leave benefits: Reporting on Form W-2
  • Deferral of penalties for failure to timely deposit employment taxes
  • IRS extends withholding date for certain PTP transfers, distributions
  • Reversing a gap period transaction through late check-the-box election
  • Form 1099-K information returns: New rules beginning 2022
  • A review of Multistate Tax Commission’s statement on how P.L. 86-272 applies to internet sales
  • Three paths to innocent spouse relief
  • Documenting COVID-19 employment tax credits
  • Whistleblower claim does not die with the whistleblower
  • Trust terms do not create legal obligation for claim-of-right purposes


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