Page 615 - TaxAdviser_2022
P. 615
TAX CLINIC
Practical advice on current issues.
Editor:
Carolyn Quill, CPA, J.D., LL.M. In This Department
Co-editors:
Richard Mather, E.A., MSA, CAA CHARITABLE PERSONAL FINANCIAL
Jonathan McGuire, CPA CONTRIBUTIONS PLANNING
Kathleen Moran, CPA, MBA, MT Tax considerations on charitable Tax planning issues to consider
giving of cryptoassets; p. 7. when assisting clients in a divorce;
p. 13.
GAINS & LOSSES
Tax practitioner issues related to REAL ESTATE
Sec. 1202 exclusion reporting; Real estate dealer or investor? A
p. 9. recent Tax Court case; p. 16.
INTEREST INCOME & STATE & LOCAL TAXES
EXPENSE Continued challenges involving
Sec. 163(j) business interest teleworking employees: The new
limitation: New rules for 2022; normal; p. 18.
p. 11.
Cryptoasset issues in state and
local taxation; p. 19.
Unless otherwise noted, contributors
are members of or associated with
CPAmerica Inc. IMAGE BY PIXEL_DREAMS/ISTOCK
For additional information about
these items, contact Carolyn Quill at
taxclinic@cpamerica.org.
6 December 2022 The Tax Adviser
