Small business taxpayers should be aware of the implications of adopting the regulations through the small business exception.
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October 2015 - The Tax Adviser
- Magazine
- October 2015
ESTATES, TRUSTS & GIFTS
Recent Developments in Estate Planning (Part 2)
This is the second of a two-part article examining developments in estate, gift, trust, and generation-skipping transfer taxes between June 2014 and May 2015.
TAX CLINIC
EMPLOYMENT TAXES
FOREIGN INCOME & TAXPAYERS
REAL ESTATE
STATE & LOCAL TAXES
corporations & shareholders
credits against tax
employee benefits & pensions
expenses & deductions
procedure & administration
COLUMNS
NEWS NOTES
TAX PRACTICE & PROCEDURES
CASE STUDY
TAX PRACTICE MANAGEMENT
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.
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