Vol. 227 Nbr. 3, March 2019

Index

• Dealing with subpoena requests for digital data.
• Maximizing the higher education tax credits: Including a scholarship in gross income can sometimes save on taxes.
• Mastering accounting for business combinations: Mergers and acquisitions present challenges that finance can overcome by staying involved with the deal and preparing in advance of the closing.
• Private company GAAP alternatives; It's not too late: Simplified accounting remains available to private companies.
• Effective financial projections for a startup: Get a business started with meaningful financial projections.
• Trust and estate income tax returns under the TCJA: Preparers of these so-called fiduciary returns should review changes - including new opportunities for tax savings - enacted by the law known as the Tax Cuts and Jobs Act.
• New tax transcript practice.
• Estate and gift exclusion clawback addressed in proposed regs: A special rule allows the TCJA's higher exclusion amount to continue to apply in some instances after the provision's scheduled sunset.
• Medical marijuana dispensary is denied increases to its COGS: The taxpayer, as a reseller, could not include indirect inventory costs in its cost of goods sold.
• Mentoring tax staff.
• WHERE TO TURN.