- Modeling investment tax planning with Excel
- Avoiding the hobby loss trap after the TCJA
- IRS defines covered employees and grandfathered employment contracts under Sec. 162(m)
- IRS issues guidance on deemed personal exemption amount
- Proposed rules aimed at states’ attempts to avoid the $10,000 SALT limit
- Qualified small business stock gets more attractive
- Recent developments in estate planning: Part 2
- Determining deductibility of meals after the TCJA
- Solar panels: Basis and bonus depreciation
- Move to territorial system may not discourage profit shifting
- Loss deductions for abandonment of intangible assets
- Prop. regs. restore allocation of partnership liabilities in disguised sales
- Loan guarantee does not increase S corp. shareholder’s debt basis
- Shareholder cannot unilaterally change an S corp.’s election
- Tax pitfalls of owning a marijuana business
- Retailer not required to file sales tax refund claim for consumer
- Lessee cannot take deduction for facade easement contribution
- Tax Court cannot determine overpayment in CDP review case
- The importance of engagement letters for small firms
