Page 389 - TaxAdviser_2022

TAX CLINIC
Practical advice on current issues.
Editor:
Anthony Bakale, CPA
Unless otherwise noted, contributors
are members of or associated with
Cohen & Company Ltd.
For additional information about
these items, contact Mr. Bakale at
tbakale@cohencpa.com.
6 August 2022
In This Department
DEPRECIATION PARTNERS &
Depreciation recapture in the PARTNERSHIPS
partnership context; p. 7. Guaranteed payments vs.
distributive share of income; p. 19.
ESTATES, TRUSTS & GIFTS
Estate planning update: Summary PROCEDURE &
of recent proposed regulations; ADMINISTRATION
p. 10. Cryptoasset clarity needed for
private fund managers; p. 21.
EXPENSES & DEDUCTIONS
Bargain sales to charities: What STATE & LOCAL TAXES
are they and how do they work?; State PTE elections: A big picture
p. 15. perspective; p. 23.
Deferred compensation deduction
and the sale of a business; p. 17.
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The Tax Adviser