This update surveys recent federal tax developments involving individuals, including court cases, rulings, and guidance issued during the six months ending October 2023.
INDIVIDUALS
March 2024 - The Tax Adviser
exempt organizations
Planning for private foundation grantmaking
Private foundations can plan their grantmaking for optimal impact while complying with Sec. 4942 rules on required distributions. Strategies can help foundations support large charitable projects, preserve the value of their assets, and enhance long-term grantmaking capacity.
TAX CLINIC
corporations & shareholders
credits against tax
GROSS INCOME
procedure & administration
COLUMNS
PERSONAL FINANCIAL PLANNING
TAX PRACTICE MANAGEMENT
STATE & LOCAL TAXES
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.
