Latest Articles
  • CPAJ News Briefs: FASB, AICPA
  • ICYMI | Tax Software in the COVID-19 Environment
  • A Postimplementation Analysis of AS 3101
  • The COVID-19 Shift
  • Ensuring Integrity: COVID-19 and Client Risk Profile
  • A Corporate Governance Anomaly
  • CPAJ News Briefs: FASB, IASB, PCAOB
  • ICYMI | Pandemic Payroll
  • Major Revisions to the Auditor's Report
  • Changes to ‘Business Activity’ on the Horizon?
  • Facebook
  • Twitter
  • Linkedin
  • Youtube
The CPA Journal - The Voice of the Profession The CPA Journal - The Voice of the Profession

  • Home
  • COVID-19
  • Dec 2020/Jan 2021
  • Categories
    • Feature Articles
    • Columns
    • News & Views
    • Publisher’s Column
    • Web Exclusive
    • Videos & Media
    • Analysis
    • Bitcoin & Blockchain
    • Hurricane Recovery
  • Archives
    • Past Issues
  • About Us
    • About The CPA Journal
    • Write For Us
      • Submission Guidelines
      • Editorial Calendar
      • The CPA Journal Editorial Team
    • Subscribe to the Print Edition
    • Subscribe to our Daily Newsletter
  • Advertise
    • Advertise With Us
    • Classifieds
    • Classifieds Media Kit

Jerald David August, JD, LLM

Home /Jerald David August, JD, LLM
Featured

Tax Act First Look: The Complex New World of the Qualified Business Deduction Rule

Implications for Partnerships, S Corporations, and Sole Proprietorships

By  Jerald David August, JD, LLM

January 2018 0

The Tax Cuts and Jobs Act of 2017 will bring significant changes to all areas of federal taxation, including the new qualified business income deduction…

Featured

Executor and Beneficiary Liability for Unpaid Income, Gift, and Estate Taxes of a Decedent

By  Jerald David August, JD, LLM

October 2017 0

Tax advisors of estates are generally aware that the executor or personal representative of the estate is personally liable for the payment of federal estate…

Subscribe to The CPA Journal’s Free Newsletter

Our Latest Content

  • CPAJ News Briefs: FASB, AICPA April 2021
  • ICYMI | Tax Software in the COVID-19 Environment April 2021
  • A Postimplementation Analysis of AS 3101 April 2021
  • The COVID-19 Shift April 2021
  • Ensuring Integrity: COVID-19 and Client Risk Profile April 2021











About The CPA Journal

The CPA Journal is a publication of the New York State Society of CPAs, and is internationally recognized as an outstanding, technical-refereed publication for accounting practitioners, educators, and other financial professionals all over the globe. Edited by CPAs for CPAs, it aims to provide accounting and other financial professionals with the information and analysis they need to succeed in today’s business environment.

Contact Us

The CPA Journal
14 Wall St. 19th Floor
New York, NY 10005
[email protected]

Our Partners

Thomson Reuters Checkpoint
SmartBrief

Subscribe to The CPA Journal’s Free Newsletter

Privacy Policy

View the NYSSCPA privacy policy

© 2019 The New York State Society of CPAs. All rights reserved.