Reporting gain in the year of a sale rather than with installments over time may become more attractive as proposals for higher capital gains tax rates gain traction. This article weighs the pros and cons.
July 2021 - The Tax Adviser
INDIVIDUALS
ARPA expands tax credits for families
The American Rescue Plan Act made significant changes to the child tax credit and child and dependent care credit for the 2021 tax year, making the credits larger for most taxpayers and more widely available.
TAX CLINIC
corporations & shareholders
FOREIGN INCOME & TAXPAYERS
partners & partnerships
COLUMNS
NEWS NOTES
DC CURRENTS
TAX PRACTICE & PROCEDURES
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.
