This update surveys recent federal tax developments involving individuals, including
court cases, rulings, and guidance issued during the six months ending April 2025.
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September 2025 - The Tax Adviser
- Magazine
- September 2025
INDIVIDUALS
credits against tax
The R&D tax credit for architects and engineers
Architecture and engineering firms often face challenges when seeking to claim the Sec. 41 research-and-development tax credit for their work on building and construction projects, as two recent court cases illustrate. However, by understanding the requirements to claim the credit and carefully planning, executing, and substantiating a project, they may be able to qualify for it.
TAX CLINIC
FOREIGN INCOME & TAXPAYERS
GAINS & LOSSES
partners & partnerships
PRACTICE & PROCEDURE
STATE & LOCAL TAXES
COLUMNS
PERSONAL FINANCIAL PLANNING
TAX PRACTICE MANAGEMENT
STATE & LOCAL TAXES
CASE STUDY
PRACTICE MANAGEMENT
2026 tax software survey
CPAs rate their return preparation software’s performance during this year’s tax season.
