This article summarizes the options available to taxpayers to come into compliance with FBAR and information reporting obligations.
FOREIGN INCOME & TAXPAYERS
May 2021 - The Tax Adviser
corporations & shareholders
A walk through the step-transaction doctrine
This article discusses the step-transaction doctrine, the three tests used to determine if it applies, and advice for taxpayers to help avoid an IRS challenge of the tax treatment of a series of transactions based on the doctrine.
TAX CLINIC
FOREIGN INCOME & TAXPAYERS
INTEREST INCOME & EXPENSE
PRACTICE & PROCEDURES
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.
