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TOPICAL CONTENTS
CORPORATIONS &
SHAREHOLDERS
38 Paying dividends as a tax planning
strategy
EXPENSES &
DEDUCTIONS
7 Paying for personal guaranties of
company debts
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GAINS & LOSSES 44 No relief for trust fund recovery
10 Virtual currency grantor trusts and penalty
ETFs: Tax compliance
SPECIAL INDUSTRIES
PERSONAL FINANCIAL 16 Mutual fund-to-ETF conversion:
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PLANNING Tax implications
34 Using I bonds for education savings
PRACTICE MANAGEMENT
9 Standard mileage rate increased
July 1 30 Show value, add value, and bring
value: Part 3
PROCEDURE &
ADMINISTRATION
14 IRS service issues highlighted in
national taxpayer advocate report
18 Microcaptive insurance arrange-
STATE & LOCAL TAXES
ments after CIC Services
42 Offer in compromise not deemed 26 Questions to consider before electing
accepted into a PTE tax
Opinions expressed in The Tax Adviser are those of the individual writers and may differ from policies of the American Institute
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
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
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,
www.proquest.com.
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