This update surveys recent federal tax developments involving individuals, including court cases, rulings, and guidance issued during the six months ending October 2024.
April 2025 - The Tax Adviser
INDIVIDUALS
Taxation of undocumented immigrants
Certain tax rules and considerations specifically affect undocumented immigrants in the United States and their common circumstances, such as being ineligible for certain tax credits.
TAX CLINIC
credits against tax
ESTATES, TRUSTS & GIFTS
GROSS INCOME
SPECIAL INDUSTRIES
TAX ACCOUNTING
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.
