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.