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October 9, 2025

IRS furloughs nearly half its workers, closes most operations

October 9, 2025

Annual inflation adjustments announced for tax year 2026

October 7, 2025

Social Security Administration head to also serve in new IRS role

credits against tax

The R&D tax credit for architects and engineers

Architecture and engineering firms often face challenges when seeking to claim the Sec. 41 research-and-development tax credit for their work on building and construction projects, as two recent court cases illustrate. However, by understanding the requirements to claim the credit and carefully planning, executing, and substantiating a project, they may be able to qualify for it.

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INDIVIDUALS

Current developments in taxation of individuals: Part 1

This update surveys recent federal tax developments involving individuals, includingcourt cases, rulings, and guidance issued during the six months ending April 2025.