No. 55-3, March 2024

Index

• Current developments in taxation of individuals.
• Data protection and its impact on CPAs. (certified public accountants)
• Deferring income using annuities.
• Income tax treatment of loyalty point programs.
• Listing of reportable transactions under the APA. (Administrative Procedure Act)
• Planning for private foundation grantmaking.
• PTETs: Orchestrating ASC 740 compliance. (pass-through entity taxes, Accounting Standards Codification)
• Recent developments in Sec. 355 spinoffs. (Internal Revenue Code)
• Sec. 1402(a) (13) and limited partnerships. (Internal Revenue Code, Soroban Capital Partners L.P.)
• Tardy to the e-filing party.
• Tax Court rules cancellation of debt is part of gain realization.
• Taxpayers timely filed petition by last date specified in notice.
• The research credit: Documenting qualified services.
• What to do when a client dies. (estate and trust administration by CPAs)