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Volume 53, Number 4 April 2022
TAX CLINIC
A resurgence of the
accumulated earnings tax? ............ 7
IRS efforts to police
the R&D credit ............................... 10
Reinstatement of the
Superfund excise tax .................... 12
Sales tax considerations
for exempt organizations .............. 15
Puerto Rico residents: Scope
of income tax exemption for
capital gains .................................. 16
Cryptoassets: How should
proof-of-stake rewards
be taxed? ....................................... 19
IRS to permit reliance on
frequently asked questions .......... 22
North Carolina’s recent tax
reform through S.B. 105 ............... 23
DEPARTMENTS
26 How an HSA can be viewed as a flexible TAX PRACTICE
tax-favored investment & PROCEDURES .......................... 34
By Jeffrey Gramlich CASE STUDY ................................ 38
Health savings accounts (HSAs) can be more than a tax-favorable way to pay TAX TRENDS ................................ 42
out-of-pocket medical expenses; they can also be used as a flexible tax-favorable
investment vehicle. This article discusses strategies that allow tax-free growth of the
funds contributed to an HSA and tax-free withdrawals of funds from the HSA at Tax News
the taxpayer’s discretion.
For the latest tax news, visit
TheTaxAdviser.com.
On the cover and above: Photo by Viorika/iStock
2 April 2022 The Tax Adviser
