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February 2024 - The Tax Adviser

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  2. February 2024
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TAX CLINIC

expenses & deductions

A $10.7 million compensation deduction miss

FOREIGN INCOME & TAXPAYERS

Short-term relief for foreign tax credit woes

LLCs & LLPs

IRS rules that conversion of LLC not a debt modification

partners & partnerships

A look at revised Form 8308

IRS scrutinizes use of the SECA limited partner exception

STATE & LOCAL TAXES

State responses to federal changes to Sec. 174

TAX ACCOUNTING

Increased U.S. transfer-pricing enforcement: What’s at stake?

COLUMNS

TAX PRACTICE RESPONSIBILITIES

Tax ethics and use of generative AI systems

CAMPUS TO CLIENTS

Teaching tax ethics: Resources for educators

CASE STUDY

Converting a sole proprietorship to an LLC

TAX TRENDS

Recapture of foreign loss does not exempt other gain from tax

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