Vol. 49 Nbr. 5, May 2018
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- Counterintuitive tax planning: Increasing taxable scholarship income to reduce taxes.
- Casualty losses and expenditures under Sec. 162 or 165.
- Best practices for firms to promote a culture of 'due professional care': A TPQC document plays a key role in helping a firm comply with relevant ethical requirements and promote an efficient and effective tax practice.
- Using big data to identify tax risk: Introduce data analytics to the tax curriculum through a case study that requires students to explore the IRS' Statistics of Income database while reviewing an individual tax return.
- Deducting deferred bonuses: Numerous rules and restrictions govern the timing of the deductibility of bonuses that are accrued in one year and paid in another.
- Recent developments in individual taxation.
- Personal casualty losses from natural disasters.
- Supreme Court abolishes physical presence requirement for sales tax collection.
- Third-party verification requests.
- Financial planning dialogues around Form 1040.
- Leasing property to a corporation.