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TOPICAL CONTENTS
CORPORATIONS &
SHAREHOLDERS
7 New stock repurchase excise tax
FOREIGN INCOME & STATE & LOCAL TAXES
TAXPAYERS 54 Proven digital strategies for sales
18 Corporate AMT: Unanswered and use tax audits
questions about its foreign tax credit
INDIVIDUALS
30 Current developments in taxation of
individuals
PERSONAL FINANCIAL
TOP LEFT: PHOTO BY TETRA IMAGES/GETTY IMAGES; TOP RIGHT: PHOTO BY MOHD HAFIEZ MOHD RAZALI/EYEEM/GETTY IMAGES;
CREDITS AGAINST TAX PLANNING
11 The research credit: Funded 46 Planning for the Medicare Part B
research premium
BOTTOM LEFT: PHOTO BY EUGENESERGEEV/GETTY IMAGES; BOTTOM RIGHT: PHOTO BY MIRAGEC/GETTY IMAGES
58 Energy-efficient home
improvement credit PRACTICE &
PROCEDURES
EXPENSES & 22 More than three dozen IRS
DEDUCTIONS letter rulings allow late QOF
self-certifications
15 Uncertainties remain in analyzing
success-based fees
PRACTICE MANAGEMENT
50 From Boomers to Zoomers:
Transitioning clients for retirement
PROCEDURE &
ADMINISTRATION
26 Protecting contingent refund claims
62 Trusts held to be nominees of
delinquent taxpayer
64 Old tax liabilities cannot be
relitigated
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
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
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,
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,
www.proquest.com.
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