Vol. 51 No. 12, December 2020
Index
- Deductions for meal and entertainment expenses.
- Final regulations determine deductions for trusts and estates after the TCJA.
- Final regulations govern income tax withholding rules after the TCJA.
- Achieving a better life experience (ABLE) accounts rules finalized.
- How to treat foreign tax credits.
- More final rules on bonus depreciation are issued.
- Changes to charitable giving rules for 2020.
- CARES Act changes to retirement plans.
- Multiple-employer plans for small businesses.
- Unprecedented opportunities in gift planning.
- Expenses funded with PPP loans.
- QBI deduction: Interaction with various Code provisions.
- Investments in qualified small business stock.
- Demolished structures and qualified opportunity zones.
- Tax-saving opportunities for the housing and construction industries.
- Student loan debt: Tax and other considerations.
- Improving cash flow with loss carrybacks.
- The COVID-19 pandemic fast-tracked the need to invest in technology to accommodate clients and staff in the new remote-working environment.
- Six tax planning strategies for low-cost-basis cryptocurrency: Pursue these strategies as part of a multiyear plan to help a client avoid a big tax hit when it comes time to cash in significantly appreciated crytocurrencies.
- The built-in gains tax: The built-in gains tax applies to C corporations that make an S corporation election, and it can be assessed during the five-year period starting with the first tax year for which the S election is effective.
- Taxpayer not a shareholder of not-for-profit corporation.
- Return filed without IP PIN starts running of limitation period.