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2019 Articles

Chair’s Column By Kathy Garlow December 2019 A note from the chair, Kathy Garlow, on the many moving parts involved in the planning of individual income tax.
Chair’s Column By Kathy Garlow September 2019 A note from the chair of the Federal Taxation Section Council, Kathy Garlow.
Choice of Entity in 2019: Focus on Section 199A for Flow-Throughs By Kathy Garlow & Shaul Wasserman September 2019 Proper business categorization is an essential decision for an organization. The Tax Cuts and Jobs Act, enacted in 2017, makes it necessary to revisit the basics of categorization.
Cyber Security for Tax Professionals By Nancy Franks-Straus December 2019 A summary of items practitioners need to consider in order to create a data security plan to protect sensitive client information.
FAQs: TCJA Changes to the Deductibility of Meals, Entertainment, and Fringe Benefits By Colin Walsh December 2019 Frequently asked questions about the changes to Internal Revenue Code IRC § 274.
A Man Without a Country (Almost) By William T. Kaplan December 2019 Taxpayers have several methods to prevent the IRS from sending the certification of delinquent tax debt to the State Department.
Section 199A Rental Income Safe Harbor: Proceed With Caution By Leonard S. DeFranco December 2019 A look at the safe harbor requirement of the Qualified Business Income Deduction of the Tax Cuts & Jobs Act of 2017.