Congress incentivized domestic manufacturing of semiconductors and semiconductor manufacturing equipment as part of the Creating Helpful Incentives to Produce Semiconductors (CHIPS) Act of 2022.
SPECIAL INDUSTRIES
June 2025 - The Tax Adviser
procedure & administration
Microcaptive insurance arrangements subject to new rules
To protect against certain risks, businesses can create “captive” insurance companies. The final regulations designate certain microcaptive arrangements as reportable listed transactions or transactions of interest.
TAX CLINIC
credits against tax
excise taxes
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INTERNATIONAL
partners & partnerships
STATE & LOCAL TAXES
TAX ACCOUNTING
COLUMNS
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TAX PRACTICE MANAGEMENT
STATE & LOCAL TAXES
PRACTICE MANAGEMENT
2026 tax software survey
CPAs rate their return preparation software’s performance during this year’s tax season.
