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March 18, 2026
Adequate identification relief extended through 2026
March 6, 2026
IRS Dirty Dozen adds new capital gains scheme for 2026
February 26, 2026
GAO says tax pros helped shape IRS response to ERC issues
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.
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.
ESTATES, TRUSTS & GIFTS
Considerations for intergenerational split-dollar arrangements
Families with significant estate tax exposure may consider intergenerational split-dollar (IGSD) arrangements, where the senior generation loans funds to a trust to purchase life insurance on children for the benefit of grandchildren.
