Featured Articles

How the 2017 tax overhaul changed Sec. 162(m)

This article discusses how the TCJA altered corporations’ responsibilities and the potential compensation implications.

The new GILTI and repatriation taxes: Issues for flowthroughs

In many instances, the new repatriation tax will produce harsh results for flowthrough taxpayers.

Newsletter Articles

Tax Clinic

Federal tax reform: Not so encouraging for state and local incentives

State and local tax implications of federal tax reform for tax-exempt organizations

Tax reform and the IRS: Five takeaways for tax practitioners

The intersection of new Sec. 451 and revenue recognition

PRACTICE MANAGEMENT

Tax software survey

Our annual survey offers a look at how CPAs judged their tax preparation software in a wide range of types of practices.

NEWS

Congress enacts tax reform

Here are many of the most important provisions in the new law that affect both individual taxpayers and businesses. All changes were effective Jan. 1, 2018, except as noted.

Magazine