Vol. 53 No. 2, February 2022
Index
- Best practices for engagement letters, POAs, and tax return extensions.
- Current developments in partners and partnerships.
- Definition of 'immediate supervisor' clarified for penalty purposes.
- Integrating technology into accounting curriculum as CPA Exam evolves.
- IRS rules on cancellation of debt of a disregarded entity.
- Letter ruling provides clarity on Sec. 1202 definition of brokerage services.
- Opportunities for taxpayers with residential rental properties and residential living facilities.
- Outside basis of an LLC interest acquired by purchase, gift, or bequest.
- Recent developments involving limitations to state NOL usage.
- Recent IRS guidance on cryptoassets.
- Reporting aspects of Sec. 743(b) adjustments.
- Research credit refund claims: New documentation requirements.
- Revenue recognition: Time to implement the final regulations.
- S corporation shareholder recomputation of basis.
- Shareholder's forgiveness of insolvent corporation's debt.
- Taking possession of coins in IRA causes a taxable distribution.
- Tax credit did not independently arise under treaties.
- The research credit: Using statistical sampling.