Page 115 - TaxAdviser_2022
P. 115
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