This article provides an analysis in four scenarios of whether the QBI deduction will cause a marriage penalty or bonus and discusses whether the existence of a marriage penalty or bonus affects couples’ decision to marry.
expenses & deductions
December 2022 - The Tax Adviser
ESTATES, TRUSTS & GIFTS
Recent developments in estate planning: Part 2
In this second installment of an annual update on trust, estate, and gift taxation, the topics include split-dollar life insurance arrangements, indirect gifts, formula clauses in transfers of limited partnership interests, valuation discounts, and grantor retained annuity trusts.
TAX CLINIC
CHARITABLE CONTRIBUTIONS
INTEREST INCOME & EXPENSE
PERSONAL FINANCIAL PLANNING
COLUMNS
STATE & LOCAL TAXES
TAX PRACTICE MANAGEMENT
PERSONAL FINANCIAL PLANNING
CASE STUDY
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.
