This update on recent developments in taxation relating to S corporations includes cases and rulings on eligible shareholders, electing small business trusts, inadvertent S election terminations, and other issues, as well as changes made by the TCJA.
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March 2019 - The Tax Adviser
- Magazine
- March 2019
S CORPORATIONS
INDIVIDUALS
Individual tax report
This semiannual update on current developments in the area of individual taxation includes a number of cases on material participation, hobby losses, charitable contributions, the Sec. 199A regulations, and several other important areas.
TAX CLINIC
CHARITABLE CONTRIBUTIONS
procedure & administration
STATE & LOCAL TAXES
COLUMNS
NEWS NOTES
STATE & LOCAL TAXES
TAX PRACTICE MANAGEMENT
PERSONAL FINANCIAL PLANNING
PRACTICE MANAGEMENT
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.
