Vol. 54 No. 2, February 2023
Index
- Early access to wages may require new employment tax analyses.
- Marrying ESG initiatives to business tax planning.
- Determining gross receipts under Sec. 165(g) (3).
- Recent changes to the Sec. 179D energy-efficient commercial buildings deduction.
- IRS provides guidance on perfecting S elections and QSub elections.
- Significant state conformity issues for corporate taxpayers.
- Current developments in partners and partnerships.
- Documentation and recordkeeping for tax practitioners.
- Closing the gap between accounting education and the workplace.
- Dividing an LLC.
- Analysis of and reflections on recent cases and rulings.