Married same-sex couples must now file their federal income tax returns as either married filing jointly or separately, but they have a choice whether to amend their federal income tax returns for open years during which they were legally married.
May 2014 - The Tax Adviser
procedure & administration
Implications of IRS Examination of Accounting Software Data
It is important to understand the expanded scope of “books and records” in the context of taxpayers using accounting software.
corporations & shareholders
Goodwill as Part of a Corporate Asset Sale
This article offers guidance on helping clients take advantage selling personal goodwill as a tax strategy.