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Final rule will eliminate BOI reporting for US entities
Trump account prop. regs. clarify $2,500 limit for workers
Final regs. issued for Sec. 3406 backup withholding rules
IRS updates overtime deduction FAQs, adds reporting details
IRS adds notices, payment features to business tax accounts
IRS warns crypto holders about fake compliance portal scam
FinCEN director expects final BOI reporting rule soon
IRS raises standard mileage rates for remainder of 2026
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.
S CORPORATIONS
Current developments in S corporations
This annual update covers recent developments, including court cases and selected administrative changes occurring in the 12 months ending March 2026.
TAX ACCOUNTING
Transfer pricing treatment of acquired intangibles
After a cross-border merger or acquisition, related affiliates often integrate and use the acquired intangibles, such as new products or innovative features. To help executives manage the resulting transfer pricing risk, this article examines the treatment of acquired intangibles in post-acquisition related-party transactions.
INDIVIDUALS
Current Developments in Taxation of Individuals: Part 1
This update surveys recent federal tax developments involving individuals, including court cases, rulings, and guidance issued during the six months ending October 2025.
