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Latest News

September 4, 2025

Treasury posts preliminary list of jobs eligible for no tax on tips

August 29, 2025

Guidance on research or experimental expenditures under H.R. 1 issued

August 28, 2025

Draft 2026 Form W-2 includes boxes and codes for tips and overtime

August 25, 2025

IRS seeks to fill ‘critical vacancies’ as workforce declines 25%

August 22, 2025

Will budget, staff cuts impede IRS modernization? Former commissioner weighs in

August 20, 2025

IRS should be more transparent when communicating phone service metrics, report says

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Partnership distributions: Rules and exceptions
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The Sec. 645 election to treat a trust as part of the estate
Paid student-athletes: Tax implications for universities and donors
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employee benefits & pensions

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Profits interests: The most tax-efficient equity grant to employees

By granting them a profits interest, entities taxed as partnerships can reward employees with equity. Mistakes, however, could cause challenges from taxing authorities.

Tax Clinic

Proposed regulations issued on retirement catch-up contributions

IC-DISC commission payment provisions

The role of REITs for foreign investors in US real estate

Signing partnerships’ returns and other tax documents

Practical considerations for taxpayers and advisers following Loper Bright and Corner Post

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