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TAX CLINIC
















         Practical advice on current issues.






         Editor:                             In This Department
         Alexander J. Brosseau, CPA

                                             ESTATES, TRUSTS & GIFTS         TAX ACCOUNTING
                                             10 common Form 709 mistakes;    LB&I provides insight into Sec.
                                             p. 7.                           263A computations for resellers;
                                                                             p. 15.
                                             PROCEDURE &
                                             ADMINISTRATION
                                             Analyzing the difference between
                                             tax payments and deposits; p. 9.

























                                             This publication contains general information only and Deloitte is not, by means of
         Contributors are associated         this publication, rendering accounting, business, financial, investment, legal, tax,
         with Deloitte Tax LLP unless        or other professional advice or services. This publication is not a substitute for such
         otherwise noted.                    professional advice or services, nor should it be used as a basis for any decision or ac-
                                             tion that may affect your business. Before making any decision or taking any action
         For additional information about    that may affect your business, you should consult a qualified professional adviser.   IMAGE BY PIXEL_DREAMS/ISTOCK
         these items, contact Mr. Brosseau    Deloitte shall not be responsible for any loss sustained by any person who relies on
         at 202-661-4532 or                  this publication.
         abrosseau@deloitte.com.



         6  March 2022                                                                        The Tax Adviser
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