Planning to Comply With the New U.S. Debt-Equity Requirements
Companies should develop plans to ensure both tax and financial reporting compliance.
Newsletter Articles
Tax Clinic
Computing qualified W-2 wages for Sec. 199A purposes
Sec. 199A and the aggregation of trades or businesses
Stock-based compensation: Back to basics
The impact of tax reform on DNI, and a reason to revisit trust accounting income
The not-so-simple aggregation rules for tax reform’s simplifying conventions
TECHNOLOGY
Among CPA tax preparers, tax return preparation software generates often extensive and ardent discussion. To get through the rigors of tax season, they depend on their tax preparation software. Here’s how they rate the leading professional products.
DEDUCTIONS
Qualified business income deduction regs. and other guidance issued
The package includes final regulations, guidance on how to calculate W-2 wages, a safe-harbor rule for rental real estate businesses, and new proposed rules on the treatment of previously suspended losses.