- Swaps with nonperiodic payments: Back to the old way for some NPCs
- No loss deduction for reduction of federal disability annuity
- A guide to changing previously filed partnership returns
- Cost recovery changes in the TCJA
- Disallowance of deduction for FDIC premiums under Sec. 162(r)
- Partnerships can file amended returns to get CARES Act benefits
- Withholding and reporting of partnership distributions to non-US partners
- 50 years ago in The Tax Adviser
- Considerations for financial firms that waive investment fees for employees
- Deduction limitations of Sec. 162(m) to compensation paid by partnerships in Up-C and UPREIT structures
- Responding to the pandemic crisis and calls from practitioners, IRS issues broader tax deadline relief
- Elective capitalization as a TCJA planning tool
- State considerations when amending BBA partnership returns
- Hedging transactions: Timing of gain or loss
- State considerations of Sec. 163(j) carryforwards
- Helping young professionals build a foundation for success
- Four financial planning opportunities to take advantage of in 2020
- Taxpayer First Act: Important new protections for taxpayer information
- Administrative adjustment requests under the BBA
- IRS issues Form 7200 for advance payment of employer tax credits, explains employee retention credit
- Taxpayer’s failure to report foreign accounts was willful
- LLC mergers
