Breaking News

Treasury Secretary Yellen Addresses Global Minimum Tax Treatment of the U.S. Federal-Level R&D Tax Credit Program

Peter J. Scalise

On March 21st, Treasury Secretary Janet Yellen indicated that she was optimistic that the U.S. would be able to maintain the value of its Federal-Level R&D Tax Credit Program that was originally introduced into the U.S. Internal Revenue Code under President Reagan’s Economic Recovery Tax Act of 1981 for companies...

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Marital Dissolution Planning and Crowdfunding

Divorce Taxation

Sidney Kess, CPA, J.D., LL.M.

When couples split up, it’s still common for one party to make support payments to the other. Sometimes this continues until the death of the party receiving support; sometimes it...

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The Bottom Line

Tax Strategies

Marital Dissolution Planning Post TCJA

Sidney Kess, CPA, J.D., LL.M.

The IRS reports that nearly 600,000 taxpayers claimed an alimony deduction on their 2015 returns (the most recent year for statistics) (https://www.irs.gov/pub/irs-soi/soi-a-inpd-id1703.pdf). The Tax Cuts and Jobs Act of 2017...

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Feature Stories

Tax Court Upholds Strict Adherence to Requirements for IRS P…

Kathleen M. Lach

A recent decision issued by the U.S. Tax Court in Graev v. Commissioner 1 could prove pivotal in cases where a practitioner has requested abatement of penalties for their client...

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Financial Planner

Understanding Pay Options with the new DOL Regulations

Jerry Love, CPA/PFS, CFP, CVA, ABV, CITP, CFF, CFFA

This article is a follow up to the prior article which highlights the new regulations for the Fair Labor Standards Act (FLSA) from the Department of Labor (DOL) raising the...

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Client Tax Tip

How Interest Can Be Deducted When Money is Borrowed to Buy I…

Julie Welch, CPA, CFP

If a taxpayer borrows money to purchase investments, such as mutual funds, bonds or stock, the interest paid on the loan can usually be deducted. There are two limitations, however...

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Editor Blog

CPAs Wanting to Do It Themselves

Joshua Fluegel

In its ongoing effort to stay on the forefront of developments in tax profession technology, CPA Magazine talks to Mark Strassman, president of Make My Day CPA. Strassman discusses CPAs’...

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Tax Checklist

Non-Grantor Trust Planning Tips Benefit Many Clients

Martin M. Shenkman, CPA, MBA, PFS, AEP, JD

Why You Must Understand the New Planning Benefits of Non-Grantor Trusts The 2017 Tax Act dramatically changed tax planning. In the new tax environment, there are a number of significant income...

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Privacy Policy

Magazine Publishing Group, Inc. (MPG) values its visitors’ privacy. This privacy policy is effective May 13, 2012; it summarizes what information we might collect from a registered user or other visitor (“you”), and what we will and will not do with it.

Please note that this privacy policy does not govern the collection and use of information by companies that MPG does not control, nor by individuals not employed or managed by MPG. If you visit a website that we mention or link to, be sure to review its privacy policy before providing the site with information.

What we do with your personally identifiable information

It is always up to you whether to disclose personally identifiable information to us, although if you elect not to do so, we reserve the right not to register you as a user or provide you with any products or services. “Personally identifiable information” means information that can be used to identify you as an individual, such as, for example:
    •    your name, company, email address, phone number, billing address, and shipping address
    •    your [COMPANY NAME] user ID and password (if applicable)
    •    credit card information any account-preference information you provide us
    •    your computer’s domain name and IP address, indicating
    •    where your computer is located on the Internet
    •    session data for your login session, so that our computer can ‘talk’ to yours while you are logged in

If you do provide personally identifiable information to us, either directly or through a reseller or other business partner, we will:
    •    not sell or rent it to a third party without your permission — although unless you opt out (see below), we may use your contact information to provide you with information we believe you need to know or may find useful, such as (for example) news about our services and products and modifications to the Terms of Service;
    •    take commercially reasonable precautions to protect the information from loss, misuse and unauthorized access, disclosure, alteration and destruction;
    •    not use or disclose the information except:
    •    as necessary to provide services or products you have ordered, such as (for example) by providing it to a carrier to deliver products you have ordered;
    •    in other ways described in this privacy policy or to which you have otherwise consented;
    •    in the aggregate with other information in such a way so that your identity cannot reasonably be determined (for example, statistical compilations);
    •    as required by law, for example, in response to a subpoena or search warrant;
    •    to outside auditors who have agreed to keep the information confidential;
    •    as necessary to enforce the Terms of Service;
    •    as necessary to protect the rights, safety, or property of MPG its users, or others; this may include (for example) exchanging information with other organizations for fraud protection and/or risk reduction.

Other information we collect

We may collect other information that cannot be readily used to identify you, such as (for example) the domain name and IP address of your computer. We may use this information, individually or in the aggregate, for technical administration of our website; research and development; customer- and account administration; and to help us focus our marketing efforts more precisely.

Log Files



This website uses log files. These include: Internet Protocol addresses (IP addresses), browser type, Internet Service Provider (ISP), referring/exit pages, platform type, date/time stamp, and the number of clicks to analyze trends, administer the site, track user movement in the aggregate, and to gather broad demographic information for aggregate use. IP addresses are not linked to personally identifiable information.



Web Cookies and Beacons



Web cookies (also known as HTTP cookies, or just cookies) are parcels of text that are sent by a server to a Web browser, and then sent back unchanged by the browser each time it accesses that server. In other words, a cookie is a piece of data stored on a user’s computer that is tied to information about the user.



Web beacons are objects that are embedded in a webpage or email that are invisible to the user, but allow checking that a user has viewed the page or email. Other names are web bug, tracking bug, tag or page tag.



This website does use cookies. Additionally, some of my business partners (for example, advertisers) may use cookies and web beacons as well. This site has no access to, or control of advertisers' web cookies or web beacons.

If you wish to disable cookies, you may do so through your individual browser options. Please check your browser's help section for instructions on how to do this.


Links and Advertisers



This website contains links to other websites. Please be aware that MPG is not responsible for the privacy practices of other websites



Your privacy responsibilities

To help protect your privacy, be sure:
    •    not to share your user ID or password with anyone else;
    •    to log off the Web site when you are finished;
    •    to take customary precautions to guard against “malware” (viruses, Trojan horses, bots, etc.), for example by installing and updating suitable anti-virus software.

Notice to European Union users

Our operations are located primarily in the United States. If you provide information to us, the information will be transferred out of the European Union (EU) to the United States. By providing personal information to us, you are consenting to its storage and use as described herein.

Information collected from children

You must be at least 13 years old to use our Web site and service(s). We do not knowingly collect information from children under 13. (See the [U.S.] Children’s Online Privacy Protection Act.)

Changes to this privacy policy

We reserve the right to change this privacy policy as we deem necessary or appropriate because of legal compliance requirements or changes in our business practices. If you have provided us with an email address, we will endeavor to notify you, by email to that address, of any material change to how we will use personally identifiable information.

Questions or comments?

If you have questions or comments about our privacy policy, send email to This email address is being protected from spambots. You need JavaScript enabled to view it., or contact us via any of the ways described in the About Us page at collectionadvisor.com.

Thank you

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