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June 2023 - The Tax Adviser

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  2. June 2023
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BANKRUPTCY & INSOLVENCY

Tax fraud and bankruptcy dischargeability

This article examines aspects of criminal and civil tax fraud and their consequences for discharge of tax debts in bankruptcy, including principles of collateral estoppel and res judicata.

TAX CLINIC

credits against tax

Sustainable aviation fuel incentives take off

employee benefits & pensions

Taxation of employees’ use of corporate apartments

expenses & deductions

Not all employee parking lots are created equal

FOREIGN INCOME & TAXPAYERS

Transfers of PTP interests: Options for foreign intermediaries

GAINS & LOSSES

The inadvertent-error exception to identifying hedging transactions

procedure & administration

Sec. 965 transition tax: Installment payments causing processing errors

SPECIAL INDUSTRIES

What the Inflation Reduction and CHIPS acts could mean for US importers

STATE & LOCAL TAXES

State conformity to federal treatment of Sec. 174 R&E costs

Taxing marketplace facilitators: Sourcing issues

COLUMNS

PERSONAL FINANCIAL PLANNING

Enhance your tax practice with PFP services

TAX PRACTICE MANAGEMENT

Tips and tricks for onboarding new clients

STATE & LOCAL TAXES

South Dakota v. Wayfair — five years later

CASE STUDY

Single-member LLCs

TAX TRENDS

Ninth Circuit again addresses return filing

Blog posts are admissible in innocent-spouse relief case

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