No. 54-12, December 2023

Index

• A cautionary tale: Challenges for firms in Wayfair compliance. (Visa Horticulture, Inc. v. Johnson Price Sprinkle P.A.)
• AI and the importance of firm oversight. (artificial intelligence)
• Community property conundrums abound.
• Converting from a QSST to an ESBT, or vice versa. (qualified Subchapter S trust, electing small business trust)
• Executive compensation and changes to Sec. 162(m). (Internal Revenue Code)
• IRS targets Malta pension plans: Compliance options.
• Tax Court allows equitable tolling of deadline to review CDP hearing. (collection due process)
• Time to clean up the fleet? Sec. 45W might help. (Inflation Reduction Act of 2022)