This annual update on trust, estate, and gift taxation covers recent IRS guidance and administrative issuances, relevant legislative proposals, and selected court decisions for the
period ending June 2025.
ESTATES TRUSTS & GIFTS
October 2025 - The Tax Adviser
INDIVIDUALS
Current developments in taxation of individuals: Part 2
This update surveys recent federal tax developments involving individuals, including
court cases, rulings, and guidance issued during the six months ending April 2025.
TAX CLINIC
corporations & shareholders
credits against tax
EMPLOYEE BENEFITS
expenses & deductions
GAINS & LOSSES
procedure & administration
STATE & LOCAL TAXES
COLUMNS
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.
