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TAX CLINIC
Practical advice on current issues.
Editor:
Mo Bell-Jacobs, J.D. In This Department
CORPORATIONS & FOREIGN INCOME &
SHAREHOLDERS TAXPAYERS
A resurgence of the accumulated Puerto Rico residents: Scope of
earnings tax?; p. 7. income tax exemption for capital
gains; p. 16.
CREDITS AGAINST TAX
An early 21st century history of IRS GAINS & LOSSES
efforts to police the R&D credit; Cryptoassets: How should proof-
p. 10. of-stake rewards be taxed?; p. 19.
EXCISE TAXES PRACTICE & PROCEDURES
Reinstatement of the Superfund IRS to permit reliance on frequently
excise tax; p. 12. asked questions; p. 22.
EXEMPT ORGANIZATIONS STATE & LOCAL TAXES
Sales tax considerations for North Carolina’s recent tax reform
exempt organizations; p. 15. through S.B. 105; p. 23.
Unless otherwise noted, contributors
are members of or associated with
RSM US LLP.
For additional information about IMAGE BY PIXEL_DREAMS/ISTOCK
these items, contact the author(s)
at the email address(es) listed at the
end of each item.
6 April 2022 The Tax Adviser
