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Treasury, IRS propose regulations for education tax credit
Senate approves taxpayer-focused reforms backed by AICPA
IRS changes course to allow automatic Trump account enrollment
GAO tax fraud estimate puts annual losses at up to $304 billion
IRS launches mobile app with expanded account access
Identity theft victims waited 20 months for IRS case resolution
IRS finalizes increase in estate tax closing letter fee
IRS raises per diem rates for business travel effective Oct. 1
AICPA, former IRS commissioner to lead initiative on AI in tax
IRS cyber weaknesses put taxpayer data at risk again, TIGTA says
Unclear instructions, limited awareness plagued CP53E rollout, TIGTA says
Government says Kwong court misread COVID tax relief law
IRS delayed action on thousands of high-income nonfiler cases, TIGTA says
AICPA seeks IRS clarity on AI guidelines, CPA fees
Congress approves funding bill that maintains IRS budget
DIGITAL EDITION
Access the digital issue
The Tax Adviser digital edition is an exclusive benefit for AICPA Tax Section members. Learn more about joining the Tax Section.
GAINS & LOSSES
Navigating the QSBS rules in pass-through structures
The rules for qualified small business stock (QSBS) become more complex when QSBS is held through a pass-through entity or when the corporation operates through one or more partnerships. This article discusses QSBS eligibility rules, planning opportunities, and areas of uncertainty that taxpayers and practitioners must navigate to preserve the QSBS exclusion.
corporations & shareholders
Sec. 338(h)(10) elections in business acquisitions
A Sec. 338(h)(10) election can allow parties to a business acquisition to treat a statutory stock purchase as a deemed asset sale for income tax purposes, potentially benefiting both the buyer and the seller. This article discusses the election’s mechanics, eligibility rules, and tax consequences, as well as practical deal considerations.
PRACTICE MANAGEMENT
2026 tax software survey
CPAs rate their return preparation software’s performance during this year’s tax season.
