April 2021 - The Tax Adviser

Determining qualified rehabilitation expenditures

Excise tax on aircraft management services: Final regulations

COD income and cross-border considerations

Like-kind exchanges of real property: New final regs.

Partnership interests, Sec. 465 at-risk limit, and Form 6198

Debt workouts involving commercial real estate

Managing state taxes in an uncertain world

Revisiting withholding on equity compensation

Sec. 451(b) regs. renew interest in Sec. 460

Small firm lessons from the pandemic

SEP plans: A cautionary tale about IRS audits

GAO evaluates IRS reorganization plan

Avoiding gain at the S shareholder level when a loan is repaid

Validity of notice is based on how and where it was sent, not who received it

Supervisory approval not needed for Sec. 72(t) additional tax