Although the general rules for how partners are taxed on distributions are relatively straightforward, many subtleties and exceptions can lead to missteps.
partners & partnerships
August 2024 - The Tax Adviser
REAL ESTATE
Converting a rental or vacation home into a primary residence
Individuals relocating to another dwelling they own may face tax issues including periods of nonqualified use and, for previous rental units, depreciation recapture.
ADVERTISING SUPPLEMENT
Protecting taxpayer data (and where to even begin)
Jared Ballew, CEO, Vice President of Government Relations, Drake Software, discusses data management.
TAX CLINIC
expenses & deductions
FOREIGN INCOME & TAXPAYERS
INTEREST INCOME & EXPENSE
MISCELLANEOUS
partners & partnerships
STATE & LOCAL TAXES
COLUMNS
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.
