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March 2023 - The Tax Adviser

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  2. March 2023
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TAX CLINIC

corporations & shareholders

New stock repurchase excise tax

credits against tax

The research credit: Funded research

expenses & deductions

Uncertainties remain in analyzing success-based fees

FOREIGN INCOME & TAXPAYERS

Corporate AMT: Unanswered questions about its foreign tax credit

PRACTICE & PROCEDURES

More than three dozen IRS letter rulings allow late QOF self-certifications

procedure & administration

Protecting contingent refund claims

COLUMNS

PERSONAL FINANCIAL PLANNING

Planning for the Medicare Part B premium

TAX PRACTICE MANAGEMENT

From Boomers to Zoomers: Transitioning clients for retirement

STATE & LOCAL TAXES

Proven digital strategies for sales and use tax audits

CASE STUDY

Energy-efficient home improvement credit

TAX TRENDS

Trusts held to be nominees of delinquent taxpayer

Old tax liabilities cannot be relitigated

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