FEATURED ARTICLES

Foreign financial asset filing requirements: Coming into compliance

This article summarizes the options available to taxpayers to come into compliance with FBAR and information reporting obligations.

A walk through the step-transaction doctrine

This article discusses the step-transaction doctrine, the three tests used to determine if it applies, and advice for taxpayers to help avoid an IRS challenge of the tax treatment of a series of transactions based on the doctrine.

Tax Insider Articles

Tax Clinic

Casualty losses related to COVID-19 when there are no physical losses

Deductibility of business expenses funded by PPP loans

Highlights of the final small business taxpayer regulations

Teleworking and the dual-taxation dilemma

TECHNOLOGY

2020 tax software survey

COVID-19 upended tax season. Did CPAs’ tax software help them cope? Read the results of our annual tax software survey

TAX RELIEF

Quirks spurred by COVID-19 tax relief

This article discusses some procedural and administrative quirks that have emerged with the new tax legislative, regulatory, and procedural guidance related to COVID-19.

Magazine