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TOPICAL CONTENTS

ESTATES, TRUSTS & GIFTS
7 10 common Form 709 mistakes

STATE & LOCAL TAXES
20 Tax issues that arise when a
38 Maryland breaks new ground in
shareholder or partner dies
taxing digital realm
GAINS & LOSSES
TAX ACCOUNTING
MIDDLE: IMAGE BY GOCMEN/ISTOCK; BOTTOM RIGHT: IMAGE BY BILL OXFORD/ISTOCK 56 Prior business success lends
TOP LEFT: IMAGE BY ARISTOTOO/ISTOCK; TOP RIGHT: PHOTO BY OGNJENO/ISTOCK;
15 LB&I provides insight into Sec.
credence to donkey breeder’s profit
263A computations for resellers
motive
INDIVIDUALS
28 Current developments in taxation of
individuals
INTEREST INCOME & PROCEDURE &
EXPENSE ADMINISTRATION
9 Analyzing the difference between tax
52 Maximizing the investment interest
payments and deposits
deduction
59 Lien is invalid because IRS did not
PERSONAL FINANCIAL verify notices of deficiency
PLANNING
48 Retirement transition: Crucial Opinions expressed in The Tax Adviser are those of the individual writers and may differ from policies of the American Institute
of Certified Public Accountants, the Tax Division, or its other divisions and committees. This publication is designed to provide
decisions accurate and authoritative information on the subjects covered. It is sold, however, with the understanding that the publisher,
editors, and authors are not engaged in rendering legal, accounting, or other professional service. If specific tax advice or
PRACTICE MANAGEMENT other expert assistance is required, the services of a competent professional person should be sought. The information in this
publication is not intended or written to be used as, and cannot be used as or considered to be, written tax advice, and should
not be relied on for the purpose of (1) avoiding tax-related penalties under the Internal Revenue Code or (2) promoting, marketing,
44 Show value, add value, and bring or recommending to another party any transaction or tax-related matter(s) addressed herein, for IRS audit, tax dispute, or other
purposes. The contents of The Tax Adviser are indexed in ProQuest Accounting & Tax, a product of ProQuest, available online,
value to your team www.proquest.com.

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