- Constructing the effective tax rate reconciliation and income tax provision disclosure
- IRS issues second set of proposed regulations on opportunity zones
- Deducting losses after an S corporation terminates
- Foreign-derived intangible income guidance addresses many open questions
- IRS intends to amend maximum vehicle value regulations
- 2020 Form W-4 has been revised
- Certified professional employer organization rules finalized
- IRS provides clarity in second round of opportunity zone regulations
- Impact of S corp. shareholder agreements in M&A transactions
- Estate planning for digital assets
- Estate planning for the other 99%
- Treasury reverses position on qualifying income for RICs invested in certain foreign corporations
- Sec. 199A dividends paid by a RIC with interest in REITs and PTPs
- Risks and opportunities for third-party partnership representatives
- M&A considerations in light of Wayfair
- Understanding small taxpayer gross receipts rules
- Taxpayer Bill of Rights violation does not invalidate notice of deficiency
- Ethical considerations of e-business for practitioners
