The Tax Adviser

This article explores the strategic use of this election, highlighting its potential to optimize tax outcomes for both trusts and beneficiaries while cautioning against its pitfalls.

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Prop. regs. amend Sec. 3406 backup withholding regulations

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IRS to start accepting and processing tax returns on Jan. 26

Electronic filing for business tax returns starts next week

AICPA calls on IRS to automate Sec. 1033 extension requests

Proposed regulations provide guidance on car loan interest deduction

DIGITAL EDITION

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LEGISLATION

Effects of the OBBBA on higher education

ESTATES, TRUSTS & GIFTS

Trust distributions in kind and the Sec. 643(e)(3) election

TAX PRACTICE MANAGEMENT

2025 tax software survey

Tax Clinic

IRS generally eliminates 5% safe harbor for determining beginning of construction for wind and solar projects

IRS proposes using NAICS to determine lines of business for certain fringe benefit exclusions

IRS rules that community trust and affiliated nonprofit corporation can file a single Form 990

Prop. regs. issued on new qualified tips deduction

IRS rules for first time that REIT’s income from markup on electricity from EV charging stations is rents from real property

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