Tax law is constantly changing. Randy Gardner reviews the past month's most important individual tax developments using legislative, administrative, judicial and academic sources. Presented in a brisk newscast style, this monthly update is an easy way to stay on top of the most important developments for your tax practice. During the February 22, 2023 tax update, we will expand the coverage of Section 529 to Roth rollover provisions from the SECURE 2.0 Act presentation and cover recent cases and IRS Rulings on hobby losses, employee housing, depreciation, cryptocurrency and charitable giving.