Compensation

Deduction limitations of Sec. 162(m) to compensation paid by partnerships in Up-C and UPREIT structures

Proposed regulations change the paradigm for the tax treatment of compensation paid by a partnership situated below a publicly held corporation in an Up-C or UPREIT structure.

Partner’s bonus was not a partnership distribution

A bonus payment to a hedge fund manager was payment for services outside her capacity as a partner.

Newsletter Articles

Tax Clinic

The CARES Act and opportunities to implement changes on previously filed returns

Export tax incentives after the Tax Cuts and Jobs Act

Partnership allocations lacking substantial economic effect

State and local considerations in using an F reorganization to facilitate an acquisition

50th ANNIVERSARY

50 years of The Tax Adviser

The January 2020 issue marks the 50th anniversary of The Tax Adviser, which was first published in January 1970. Over the coming year, we will be looking back at early issues of the magazine, highlighting interesting tidbits.

PRACTICE MANAGEMENT

2019 tax software survey

This annual survey shows how CPAs rate the tax preparation software they used during last tax season and how it handled the recent tax law changes.

Magazine