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TOPICAL CONTENTS

DEPRECIATION
7 Depreciation recapture in the
partnership context

ESTATES, TRUSTS & GIFTS
10 Estate planning update: Summary of
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recent proposed regulations
EXPENSES & DEDUCTIONS
15 Bargain sales to charities: What are
they and how do they work?
17 Deferred compensation deduction
and the sale of a business

PROCEDURE &
ADMINISTRATION
21 Cryptoasset clarity needed for
private fund managers
52 IRS may enforce lien to pay off
deceased life partner’s tax debts

S CORPORATIONS
PARTNERS & 48 Avoiding inadvertent termination of
PARTNERSHIPS an S election
19 Guaranteed payments vs. STATE & LOCAL TAXES
distributive share of income
23 State PTE elections: A big picture
PRACTICE & perspective
PROCEDURES TAX EDUCATION
32 Conflicts of interest: A practical
40 Permanent component of a
approach for small firms
temporary difference: ASC Topic 740
36 Protecting a taxpayer’s privileges
analysis
50 Meaning of ‘filed’ defined for
purposes of delinquent partnership
Opinions expressed in The Tax Adviser are those of the individual writers and may differ from policies of the American Institute
returns of Certified Public Accountants, the Tax Division, or its other divisions and committees. This publication is designed to provide
accurate and authoritative information on the subjects covered. It is sold, however, with the understanding that the publisher,
editors, and authors are not engaged in rendering legal, accounting, or other professional service. If specific tax advice or
PRACTICE other expert assistance is required, the services of a competent professional person should be sought. The information in this
publication is not intended or written to be used as, and cannot be used as or considered to be, written tax advice, and should
MANAGEMENT not be relied on for the purpose of (1) avoiding tax-related penalties under the Internal Revenue Code or (2) promoting, marketing,
or recommending to another party any transaction or tax-related matter(s) addressed herein, for IRS audit, tax dispute, or other
purposes. The contents of The Tax Adviser are indexed in ProQuest Accounting & Tax, a product of ProQuest, available online,
26 2022 tax software survey www.proquest.com.
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