Vol. 51 No. 10, October 2020
Index
- Capitalized IPO costs are nondeductible after take-private transaction.
- A monthly roundup of recent important tax developments affecting practitioners.
- Legal entity rationalization and simplification.
- Summary of tax rules for liquidating corporations.
- Common mistakes in nonqualified deferred compensation plans.
- The Tax Adviser Best Article Award.
- Fundamentals of voluntary employees' beneficiary associations.
- Foreign income taxes deemed paid and the PTEP rules.
- Procedural avenues for taxpayers with balances due to the IRS.
- 'Bounty hunting' for tax violators: Qui tam claims.
- COVID-19's impact on withholding, unemployment insurance, and nexus.
- Why are indirect taxes hot for e-commerce businesses?
- Navigating the tax accounting impacts of the CARES Act.
- Recent developments in estate planning.
- The maze of real estate rentals.
- 50 years ago in The Tax Adviser.
- Resolving IRS hardships with the Taxpayer Advocate Service.
- Timely filing from foreign countries.
- TFRP: A possible second financial crisis for business owners.
- COVID-19 challenges at center of National Taxpayer Advocate report.
- Diagnosing the SALT effects of COVID.
- Analysis of and reflections on recent cases and rulings.
- Economic issues when forming an LLC.