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TOPICAL CONTENTS
CREDITS AGAINST TAX
7 Inflation Reduction Act of 2022:
Prevailing wage and apprenticeship
requirements
EMPLOYEE BENEFITS &
PENSIONS
9 The new participant-linked
emergency savings accounts under
SECURE 2.0
ESTATES, TRUSTS & GIFTS
11 Estate planning and income tax:
10 questions to consider GROSS INCOME STATE & LOCAL TAXES
EXPENSES & DEDUCTIONS 17 A primer on cancellation-of-debt 23 PTE deduction: Timing issues for
income and exclusions accrual-method taxpayers
15 Determining compensation
50 Distribution from 401(k) plan
deductions in M&A transactions
taxable to taxpayer with diabetes TAX ACCOUNTING
FOREIGN INCOME & PARTNERS & 24 Assessing the need for a valuation
TAXPAYERS PARTNERSHIPS allowance
26 Improve a business’s fixed-asset
51 Nonresident alien partner’s gain on
19 Navigating partnership continuations management with technology
inventory items sourced to US
PRACTICE &
PROCEDURES
21 Is a substitute for return a return?
Understanding the statute of limitation
for credits and refunds
40 The QAR: Handle with care
42 Reportable transactions:
A compliance update
S CORPORATIONS
BOTTOM LEFT: PHOTO BY RICHARD DRURY/GETTY IMAGES; TOP RIGHT: PHOTO BY TATTYWELSHIE/GETTY IMAGES; BOTTOM RIGHT: PHOTO BY IVAN-BALVAN/GETTY IMAGES SPECIAL INDUSTRIES
46 Interaction of S shareholders’ loss
limitations
30 The CHIPS Act’s semiconductor
production credit
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,
purposes. The contents of The Tax Adviser are indexed in ProQuest Accounting & Tax, a product of ProQuest, available online,
www.proquest.com.
April 2023 3
www.thetaxadviser.com or recommending to another party any transaction or tax-related matter(s) addressed herein, for IRS audit, tax dispute, or other
