Vol. 52 No. 3, March 2021
Index
- A monthly roundup of recent important tax developments affecting practitioners.
- Practical advice on current issues.
- Developments in individual taxation.
- Tax provisions in the year-end coronavirus relief act: The bill expands pandemic relief, extends expiring provisions, and revises other general tax provisions.
- Erosion of nexus protection and the burden on small businesses.
- Modernize and virtualize your tax practice.
- Helping clients emerge from the pandemic.
- Determining whether to file a joint return in the year of death.
- Analysis of and reflections on recent cases and rulings.