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

    Latest Stories

    • IRS finalizes deduction rules for tips, adds 3 eligible jobs
    • Current Developments in Taxation of Individuals: Part 1
    • New Schedule 1-A for tips, OT, car loans, and senior deductions published
    • Average tax refund rises 11%; total filings decline
  • PASSTHROUGHS
    • All articles
    • S Corporations
    • Partnerships & LLCs
    • Contributions, Distributions & Basis
    • Reporting & Filing Requirements

    Latest Stories

    • Dissolving business taxpayers: Selected procedural implications
    • IRS watchdog cites resource limits, duplication in partnership audits
    • Partner redemptions from ‘dry’ partnerships
    • Death of an LLC member: Basic tax considerations
  • CORPORATIONS
    • All articles
    • Deductions
    • Formation & Reorganizations
    • Income
    • Reporting & Filing Requirements

    Latest Stories

    • Application of grandfathering rules under Sec. 162(m) to severance plan payments
    • Dissolving business taxpayers: Selected procedural implications
    • Deductibility of transaction costs incurred by an indirectly acquired entity
    • IRS issues guidance on treaty application to reverse foreign hybrids
  • ESTATES
    • All articles
    • Estate Tax
    • Gift Tax
    • Tax Computation
    • Types of Trusts

    Latest Stories

    • Estate planning in a post-OBBBA world
    • Considerations for intergenerational split-dollar arrangements
    • Estate of McKelvey highlights potential tax pitfalls of variable prepaid forward contracts
  • PROCEDURE
    • All articles
    • Collections & Liens
    • Representations & Examinations
    • Tax Planning & Minimization

    Latest Stories

    • IRS launches online tool to help taxpayers manage tax debt
    • IRS flagged FATCA noncompliance but followed up with few exams, penalties
    • Uncredentialed tax preparer errors included fictitious deductions, review shows
    • IRS finalizes deduction rules for tips, adds 3 eligible jobs
  • Home
  • News
  • Magazine
  • Topics
Advertisement

ISSUE LIBRARY

  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
March 2026

March 2026

Current Developments in Taxation of Individuals: Part 1

February 2026

February 2026

CPA firm M&A tax issues

January 2026

January 2026

Effects of the OBBBA on higher education

Advertisement

Latest News

April 17, 2026

IRS launches online tool to help taxpayers manage tax debt

April 15, 2026

IRS flagged FATCA noncompliance but followed up with few exams, penalties

April 13, 2026

Uncredentialed tax preparer errors included fictitious deductions, review shows

April 13, 2026

IRS finalizes deduction rules for tips, adds 3 eligible jobs

April 7, 2026

Expansion gives millions of entities access to business tax accounts

April 3, 2026

IRS tapped Inflation Reduction Act funds to cover 2025 filing season, watchdog says

Advertisement

Most Read

The Sec. 645 election to treat a trust as part of the estate
Avoiding passive loss limitations on rental real estate losses
Current Developments in Taxation of Individuals: Part 1
Cap raised, strings attached: The 2025 SALT shake-up
IRS finalizes deduction rules for tips, adds 3 eligible jobs
Partnership distributions: Rules and exceptions
Advertisement

TAX PRACTICE MANAGEMENT

Image of happy, sad and neutral smiley faces.

2025 tax software survey

AICPA members in tax practice assess how their return preparation software performed during tax season and offer insights into their procedures.

Tax Clinic

Estate planning in a post-OBBBA world

Application of grandfathering rules under Sec. 162(m) to severance plan payments

A lower substantial-improvement threshold for rural opportunity zones

Dissolving business taxpayers: Selected procedural implications

Sec. 174: The OBBBA and growing state tax disconformity

Magazine

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
July 2025

July 2025

July 2025
June 2025

June 2025

June 2025
May 2025

May 2025

May 2025
April 2025

April 2025

April 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.