Page 492 - TaxAdviser_2022

TAX CLINIC
Practical advice on current issues.
Editor:
Mark Heroux, J.D.
Contributors are members of or
associated with Baker Tilly US, LLP.
For additional information about
these items, contact Mr. Heroux at
mark.heroux@bakertilly.com.
6 October 2022
In This Department
CREDITS AGAINST TAX GAINS & LOSSES
Employee retention credit: Capital loss rules limit deduction
Navigating the suspension test; of fees paid to terminate merger
p. 7. agreement; p. 15.
EMPLOYEE BENEFITS & PARTNERS &
PENSIONS PARTNERSHIPS
Key proposed provisions of Partnership examinations: Imputed
‘SECURE 2.0’; p. 10. underpayment modification; p. 17.
Rembrandt and retirement: The Real estate partnership
pitfalls of collectibles and self- restructuring and potential
directed IRAs; p. 11. disguised sales; p. 19.
Target capital account allocations
FOREIGN INCOME & in 11 easy steps; p. 20.
TAXPAYERS
US clients with international tax
issues: Five helpful tips; p. 13. S CORPORATIONS
Rolling over shares upon S
corporation’s acquisition; p. 22.
IMAGE BY PIXEL_DREAMS/ISTOCK
The Tax Adviser