Skip to content
aicpa-logo-black
  • AICPA Resources:
  • AICPA-CIMA.com
  • Tax Section
  • Engage365 Communities
  • Store
The Tax Adviser
  • INDIVIDUALS
    • All articles
    • Credits
    • Deductions
    • Income
    • Specialized Issues

    Latest Stories

    • IRS should automate name, address changes, AICPA says
    • IRS provides guidance on rollovers between retirement plans and IRAs
    • No joke: Comedian CPA adding more to Tax Return Pizza Tracker menu
    • IRS updates overtime deduction FAQs, adds reporting details
  • PASSTHROUGHS
    • All articles
    • S Corporations
    • Partnerships & LLCs
    • Contributions, Distributions & Basis
    • Reporting & Filing Requirements

    Latest Stories

    • Structuring partnership mergers
    • Qualified real property business debt exclusion
    • LLC cannot raise due process claim for its members
    • Startups and the OBBBA: Rethinking C corporation vs. passthrough
  • CORPORATIONS
    • All articles
    • Deductions
    • Formation & Reorganizations
    • Income
    • Reporting & Filing Requirements

    Latest Stories

    • Tax Court addresses disallowance of DRD and FTC
    • Seventh Circuit vacates Hyatt loyalty program decision
    • Transfer pricing treatment of acquired intangibles
    • Planning for domestication transactions
  • ESTATES
    • All articles
    • Estate Tax
    • Gift Tax
    • Tax Computation
    • Types of Trusts

    Latest Stories

    • Multigenerational wealth transfer with IDGTs and GST tax planning
    • A case study on ILITs: What went wrong, how to fix it, and best practices for prevention
    • Estate planning in a post-OBBBA world
  • PROCEDURE
    • All articles
    • Collections & Liens
    • Representations & Examinations
    • Tax Planning & Minimization

    Latest Stories

    • IRS should automate name, address changes, AICPA says
    • Taxpayers can now access IRS compliance report online
    • Proposed rules would restrict Trump account eligible investments
    • IRS shifts approach to conservation easement disputes
  • Home
  • News
  • Magazine
  • Topics
Advertisement

Contact The Tax Adviser

Editor

Paul Bonner, 919-402-4434, paul.bonner@aicpa-cima.com

Article Submissions

Instructions and author guidelines.

Advertising

Contact adsales@aicpa-cima.com.

Customer Service

888-777-7077


Publication, editorial, and business office:

220 Leigh Farm Road
Durham, NC 27707

Advertisement

Latest News

August 25, 2026

IRS should automate name, address changes, AICPA says

August 24, 2026

Taxpayers can now access IRS compliance report online

August 24, 2026

AICPA supports disaster tax bill, presses for permanent relief

August 20, 2026

Proposed rules would restrict Trump account eligible investments

August 20, 2026

IRS shifts approach to conservation easement disputes

August 12, 2026

IRS provides guidance on rollovers between retirement plans and IRAs

Advertisement

Most Read

IRS provides guidance on rollovers between retirement plans and IRAs
Planning for new charitable contribution limits
Current developments in S corporations
Trust distributions: Timing, tax, and practical considerations
The Sec. 645 election to treat a trust as part of the estate
Partnership distributions: Rules and exceptions
Advertisement

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.

Tax Clinic

Planning for domestication transactions

Planning for new charitable contribution limits

Effect of the new pro rata share rules

Determining when a debt instrument has zero basis

Structuring partnership mergers

Magazine

July 2026

July 2026

July 2026
June 2026

June 2026

June 2026
May 2026

May 2026

May 2026
April 2026

April 2026

April 2026
March 2026

March 2026

March 2026
February 2026

February 2026

February 2026
January 2026

January 2026

January 2026
December 2025

December 2025

December 2025
November 2025

November 2025

November 2025
October 2025

October 2025

October 2025
September 2025

September 2025

September 2025
August 2025

August 2025

August 2025
view all

View All

http://view-all

JOIN

AICPA Tax Section

Your go-to source for tax developments and professional insights. Tap into expert guidance, tools, news, and career development.

Connect

  • x-logo The Tax Adviser on X
  • Linkedin AICPA Tax Practitioners on Linkedin

HOME

  • News
  • Monthly issues
  • Tax Insider articles
  • Topics
  • RSS feed rss feed
  • Sitemap

ABOUT

  • About The Tax Adviser
  • Contact us
  • Submit an article
  • Advertise
  • Privacy policy
  • Terms & conditions

JOIN/SUBSCRIBE

  • AICPA Tax Section
  • CPE Express

AICPA & CIMA Sites

  • AICPA-CIMA.com
  • Journal of Accountancy
  • Financial Management (FM)
  • Global Engagement Center
  • Global Career Hub
aicpa-logo-black

© 2026 Association of International Certified Professional Accountants. All rights reserved.