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IRS issues 2018–2019 per-diem rates

The IRS issued its annual update of the special per-diem rates for business travel away from home from Oct. 1, 2018, through Sept. 30, 2019.

IRS issues proposed regs. for GILTI inclusions

The IRS issued proposed regulations implementing Sec. 951A’s global intangible low-taxed income provision, which requires a US shareholder of a controlled foreign corporation to include this income in the shareholder’s gross income.

TAX PRACTICE MANAGEMENT

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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.

Tax Clinic

Notice 2025-27 provides interim guidance on corporate AMT

IRS approves medical deduction for IVF, denies it for surrogacy

Two Tax Court rulings expose overvalued conservation easements

The ongoing fight against frivolous tax arguments

QSBS gets a makeover: What tax pros need to know about Sec. 1202’s new look