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May 2022 - The Tax Adviser

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  2. May 2022
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procedure & administration

Reporting cash receipts over $10,000

This article discusses the details of the reporting requirement, providing numerous examples, and offers recommendations for practitioners when advising clients about their reporting obligations for cash receipts over $10,000.

TAX CLINIC

credits against tax

Maximizing the benefits of general business tax credits

FOREIGN INCOME & TAXPAYERS

Considerations for multinationals with US and Maltese operations

Customs duty refunds on transfer-pricing adjustments

Differences between transfer pricing and financial reporting valuations

S CORPORATIONS

Tax planning and considerations: S corporation targets

Trusts as S corporation shareholders

STATE & LOCAL TAXES

Cryptoasset transactions: State corporate income tax implications

State tax considerations around the sale of a partnership interest

TAX ACCOUNTING

New accounting method change procedures issued for small business taxpayers

COLUMNS

CASE STUDY

Freezing stock value with a corporate recapitalization

CAMPUS TO CLIENTS

Employing a VITA program to prepare students for professional practice

TAX TRENDS

Tax Court determines value of receivable from a split-dollar life insurance arrangement

Deferred compensation not deductible in year basketball franchise sold

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