This article is a semiannual review of recent developments in individual federal taxation, covering cases, rulings, and guidance on a variety of topics.
INDIVIDUALS
September 2019 - The Tax Adviser
PRACTICE MANAGEMENT
2019 tax software survey
This annual survey shows how CPAs rate the tax preparation software they used during last tax season and how it handled the recent tax law changes.
TAX CLINIC
CONSOLIDATED RETURNS
FOREIGN INCOME & TAXPAYERS
STATE & LOCAL TAXES
COLUMNS
NEWS NOTES
STATE & LOCAL TAXES
TAX PRACTICE MANAGEMENT
CASE STUDY
employee benefits & pensions
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.
