Vol. 54 No. 5, May 2023

Index

• Estates, Trusts & Gifts.
• Expenses & Deductions.
• Partners & Partnerships.
• State & Local Taxes.
• Tax Accounting.
• The unique benefits of 529 college savings plans.
• Investing in qualified opportunity zones in Puerto Rico.
• Complying with the Safeguards Rule for information security.
• 'Small teaching' ideas to improve online learning.
• Deducting costs that are usually capitalized.
• Foreign Income & Taxpayers: Analysis of and reflections on recent cases and rulings.