This second of a two-part article discusses regulations on calculating the basic exclusion amount once the higher estate tax exemption expires after 2025, as well as several court cases and IRS private letter rulings.
ESTATES, TRUSTS & GIFTS
November 2020 - The Tax Adviser
FOREIGN INCOME & TAXPAYERS
Blockchain technology firms’ transfer-pricing issues
This article presents some of the transfer-pricing considerations that blockchain companies must address as they grow and expand across borders.
TAX CLINIC
CHARITABLE CONTRIBUTIONS
employee benefits & pensions
expenses & deductions
FOREIGN INCOME & TAXPAYERS
procedure & administration
STATE & LOCAL TAXES
COLUMNS
NEWS NOTES
TAX PRACTICE RESPONSIBILITIES
CAMPUS TO CLIENTS
CASE STUDY
TAX TRENDS
50TH ANNIVERSARY
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.
