This annual update covers recent developments, including court cases and selected administrative changes occurring in the 12 months ending March 2026.
S CORPORATIONS
July 2026 - The Tax Adviser
TAX ACCOUNTING
Transfer pricing treatment of acquired intangibles
After a cross-border merger or acquisition, related affiliates often integrate and use the acquired intangibles, such as new products or innovative features. To help executives manage the resulting transfer pricing risk, this article examines the treatment of acquired intangibles in post-acquisition related-party transactions.
ADVERTISING SUPPLEMENT
How leading tax firms actually make advisory work
Jorge Olavarrieta. vice president and general manager, ProTax Group, Intuit, discusses how leading tax firms actually make advisory work.
TAX CLINIC
corporations & shareholders
expenses & deductions
FOREIGN INCOME & TAXPAYERS
MISCELLANEOUS
partners & partnerships
COLUMNS
TAX PRACTICE & PROCEDURES
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.
