Vol. 52 No. 10, October 2021
Index
- Advance child tax credits.
- Automatic procedures to change a CFC's depreciation method.
- Automating indirect state and local tax compliance process.
- Automobile depreciation limits adjusted for 2021.
- Capitalized improvements vs. deductible repairs.
- COBRA premium assistance credit clarified further.
- Extrinsic evidence not allowed to prove when amended return filed.
- Foreign notional interest regimes may hinder deductions of US subsidiaries.
- Foreign taxes on PTEP can provide additional foreign tax credits.
- IRS amplifies and updates ERC for second half of 2021.
- IRS continues focus on cryptoassets.
- IRS launches 'Tax Pro Account' feature.
- Naked credits and the interest expense limitation.
- Penalty for failure to report distribution from foreign trust not reduced.
- Recent developments in estate planning.
- Sales and use taxes: Loss contingencies.
- Simplifying the accounting for income taxes.
- Taxpayer First Act changes innocent spouse relief.
- The difference between employees and independent contractors.
- The state of economic nexus.
- Unvested partnership interests as compensation.
- Working with cognitively impaired taxpayers.