Page 489 - TaxAdviser_2022

TOPICAL CONTENTS

CREDITS AGAINST TAX
7 Employee retention credit: Navigating
the suspension test
EMPLOYEE BENEFITS &
PENSIONS
10 Key proposed provisions of
‘SECURE 2.0’
11 Rembrandt and retirement: The
pitfalls of collectibles and self-directed
IRAs

FOREIGN INCOME &
TAXPAYERS

13 US clients with international tax
issues: Five helpful tips

PARTNERS & PRACTICE
PARTNERSHIPS MANAGEMENT
LEFT: PHOTO BY STEVEN PUETZER/GETTY IMAGES; TOP RIGHT: IMAGE BY TANJA IVANOVA/GETTY IMAGES;
17 Partnership examinations: Imputed 40 How to submit third-party
underpayment modification authorization forms online (and use
19 Real estate partnership restructuring ID.me)
and potential disguised sales
PROCEDURE &
20 Target capital account allocations in
ADMINISTRATION
11 easy steps
BOTTOM RIGHT: PHOTO BY FRANCESCO CARTA FOTOGRAFO/GETTY IMAGES
34 Publicly traded partnerships: 44 Newly released IRS Data Book
Investors’ tax considerations numbers confirm decline in audit rates
52 Counsel’s admission costly to
taxpayer in FBAR case
54 Tax returns can be disclosed in
whistleblower case

S CORPORATIONS
GAINS & LOSSES 22 Rolling over shares upon
S corporation’s acquisition
15 Capital loss rules limit deduction of
fees paid to terminate merger agreement
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
LLCs & LLPs 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
24 10 good reasons why LLCs should 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,
not elect to be S corporations 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,
48 Self-employment tax and LLCs www.proquest.com.

www.thetaxadviser.com October 2022 3