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Volume 54, Number 3 March 2023
TAX CLINIC
New stock repurchase
excise tax ...................................... 7
The research credit: Funded
research ........................................ 11
Uncertainties remain in
analyzing success-based fees .... 15
Corporate AMT: Unanswered
questions about its foreign
tax credit ...................................... 18
More than three dozen IRS
letter rulings allow late QOF
self-certifications ......................... 22
Protecting contingent refund
claims .......................................... 26
DEPARTMENTS
PERSONAL FINANCIAL
PLANNING .................................... 46
TAX PRACTICE
MANAGEMENT ............................ 50
STATE & LOCAL TAXES ................ 54
30 Current developments in taxation of CASE STUDY ................................ 58
individuals TAX TRENDS ................................. 62
By Katie Bowles, Elizabeth Brennan, Christina Figueroa, Mary Kay Foss, Shannon Hudson,
Amie Kuntz, Michael Levy, Dana McCartney, Darren Neuschwander, and Robert Tobey
This update surveys recent federal tax developments involving individuals, including Tax News
court cases, rulings, and guidance issued during the 12 months ending October 2022.
For the latest tax news, visit
TheTaxAdviser.com.
On the cover and above: Image by aelitta/Getty Images
2 March 2023 The Tax Adviser
