This article discusses them, provides examples, and addresses recent tax developments that have expanded the definition of taxfree qualified educational distributions from these plans.
PERSONAL FINANCIAL PLANNING
May 2023 - The Tax Adviser
GAINS & LOSSES
Investing in qualified opportunity zones in Puerto Rico
This article summarizes the potential federal tax benefits from qualified opportunity zone investments in Puerto Rico under Sec. 1400Z-2, coupled with incentives of the Puerto Rico Incentive Code of 2019 (Act 60).
TAX CLINIC
expenses & deductions
partners & partnerships
STATE & LOCAL TAXES
COLUMNS
TAX PRACTICE RESPONSIBILITIES
CAMPUS TO CLIENTS
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.
