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June 2018 - The Tax Adviser

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  2. June 2018
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TAX CLINIC

excise taxes

Diesel particulate filters: Taxation and credits

exempt organizations

State and local tax implications of federal tax reform for tax-exempt organizations

GAINS & LOSSES

Tax treatment of individual owners of bitcoin and other virtual currencies held for personal use or investment

GROSS INCOME

Federal tax reform: Not so encouraging for state and local incentives

procedure & administration

Tax reform and the IRS: Five takeaways for tax practitioners

TAX ACCOUNTING

The intersection of new Sec. 451 and revenue recognition

COLUMNS

NEWS NOTES

AICPA issues TQA on accounting for payments under the centralized partnership audit regime

IRS issues first guidance on new business interest limitation

2018’s Dirty Dozen tax scams listed

Appropriations act tax provisions include IRS funding and audit rules

STATE & LOCAL TAXES

The Tax Cuts and Jobs Act: State tax considerations, impacts, and responses

TAX PRACTICE MANAGEMENT

Stellar tax professionals: How to recruit, retain, and develop them

PERSONAL FINANCIAL PLANNING

Tax planning following the Tax Cuts and Jobs Act

CASE STUDY

Allocating LLC recourse debts

TAX TRENDS

IRS gets decedent’s share of proceeds from asset sale

Knowledge of tax-related proceeding necessary for obstruction conviction

PRACTICE MANAGEMENT

Software Survey

2024 tax software survey

To get through the rigors of tax season, CPAs depend on their tax preparation software. Here's how they rate the leading professional products.

Tax Clinic

On DRD, the IRS seeks to have its cake and eat it too

Tax Court declines to limit discovery for sampled research credit claims

New IRS form for partners receiving property distributions

The CFC/PFIC overlap rule after aggregate treatment

Payments for law violation are not deductible restitution