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TOPICAL CONTENTS

BANKRUPTCY &
INSOLVENCY

62 Automatic stay not terminated by
confirmation of bankruptcy plan

CHARITABLE
CONTRIBUTIONS
7 Tax considerations on charitable
giving of cryptoassets
INTEREST INCOME & PROCEDURE &
ESTATES, TRUSTS & GIFTS EXPENSE ADMINISTRATION
32 Recent developments in estate
11 Sec. 163(j) business interest 63 Despite unanswered questions, Tax
TOP LEFT: IMAGE BY ONURDONGEL/GETTY IMAGES; TOP RIGHT: PHOTO BY FOTOG/GETTY IMAGES;
planning: Part 2
limitation: New rules for 2022 Court ends long-running case
PERSONAL FINANCIAL REAL ESTATE
PLANNING 16 Real estate dealer or investor? A
13 Tax planning issues to consider when recent Tax Court case
assisting clients in a divorce
54 Dividing up assets when a marriage STATE & LOCAL TAXES
ends: Tax implications 18 Continued challenges involving
58 Tax planning for bond transactions teleworking employees: The new normal
19 Cryptoasset issues in state and local
PRACTICE MANAGEMENT
taxation
BOTTOM LEFT: IMAGE BY A-DIGIT/GETTY IMAGES EXPENSES & DEDUCTIONS Opinions expressed in The Tax Adviser are those of the individual writers and may differ from policies of the American Institute
44 States’ reactions to MTC’s
50 Leading the new, flexible tax practice
application of P.L. 86-272 to internet
sales
22 Taxpayer marital status and the QBI
deduction
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,
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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
9 Tax practitioner issues related to
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
Sec. 1202 exclusion reporting
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December 2022 3
www.thetaxadviser.com purposes. The contents of The Tax Adviser are indexed in ProQuest Accounting & Tax, a product of ProQuest, available online,