Page 385 - TaxAdviser_2022
P. 385
Volume 53, Number 8 August 2022
TAX CLINIC
Depreciation recapture in the
partnership context ........................ 7
Estate planning update:
Summary of recent proposed
regulations .................................... 10
Bargain sales to charities:
What are they and how do
they work? .................................... 15
Deferred compensation
deduction and the sale of a
business ....................................... 17
Guaranteed payments vs.
distributive share of income ......... 19
Cryptoasset clarity needed for
private fund managers ................. 21
State PTE elections: A big
picture perspective ..................... 23
DEPARTMENTS
TAX PRACTICE
RESPONSIBILITIES ...................... 32
TAX PRACTICE
& PROCEDURES .......................... 36
CAMPUS TO CLIENTS ................. 40
CASE STUDY ................................ 48
TAX TRENDS ................................. 50
26 2022 tax software survey
By Paul Bonner Tax News
For the latest tax news, visit
For firms of all sizes that prepare tax returns, the performance of the firm’s tax TheTaxAdviser.com.
preparation software is of paramount importance. See how CPAs rated their tax
preparation software’s performance and features in our annual survey.
On the cover and above: Images by MicroStockHub/iStock
2 August 2022 The Tax Adviser
