No. 55-1, January 2024
Index
- 2023 Arthur J. Dixon Memorial Award. (COLUMNDIXON AWARD)
- AICPA tax advocacy on digital assets. (American Institute of Certified Public Accountants)
- Apportioning tax benefits among members of a controlled group.
- Boyle rule applies to e-filed returns.
- Carbon sequestration payments are qualifying REIT income. (real estate investment trust)
- Energy credit prevailing wage and apprenticeship rules.
- IRS expands fast track for some corporate letter rulings. (TAX CLINICPROCEDURE & ADMINISTRATION)
- LB&I announces updates to 2024 CAP program. (IRS Large Business and International Division, Compliance Assurance Process)
- Proposed regulations would update rules for consolidated returns.
- R&E expenses: Amortization if the company ceases to exist. (research & experimental)
- Refusal to grant 60-day IRA rollover waiver upheld. (individual retirement account)
- SECURE 2.0 developments and guidance for 2024.
- Tax and wealth under one umbrella. (FEATUREADVERTISING SUPPLEMENT)
- The many implications of Sec. 7216. (Internal Revenue Code)
- The self-rental rules: Risks and opportunities.