This article discusses the history of the deduction of business meal expenses and the new rules under the TCJA and the regulations and provides a framework for documenting and substantiating the deduction.
expenses & deductions
August 2021 - The Tax Adviser
GAIN & LOSSES
Gold and bitcoin: Tax implications of physical and virtual mining
The income tax results of digitally mining bitcoin and physically mining gold are significantly different. This article compares and contrasts the tax treatment of these two types of mining operations.
TAX CLINIC
corporations & shareholders
employee benefits & pensions
GAINS & LOSSES
MISCELLANEOUS
partners & partnerships
REAL ESTATE
STATE & LOCAL TAXES
COLUMNS
NEWS NOTES
TAX PRACTICE RESPONSIBILITIES
CAMPUS TO CLIENTS
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.
