Vol. 53 No. 1, January 2022
Index
- A guide to dealing with today's IRS.
- A review of Multistate Tax Commission's statement on how P.L. 86-272 applies to internet sales.
- Deferral of penalties for failure to timely deposit employment taxes.
- Documenting COVID-19 employment tax credits.
- Form 1099-K information returns: New rules beginning 2022.
- Identifying corporations subject to the atrisk rules.
- IRS extends withholding date for certain PTP transfers, distributions.
- Qualified COVID-19 paid leave benefits: Reporting on Form W-2.
- Reversing a gap period transaction through late check-the-box election.
- Three paths to innocent spouse relief.
- Trust terms do not create legal obligation for claim-of-right purposes.
- Voluntary carbon offsets: The evolution of a business expense.
- Whistleblower claim does not die with the whistleblower.