- Managing corporate state net operating losses
- Current developments in partners and partnerships
- Educating students for expanded financial planning careers
- Understanding the effect a partnership agreement has on allocations
- New IRS commissioner speaks at AICPA National Tax Conference
- The national taxpayer advocate gives annual address to National Tax Conference
- Inflation-adjusted items and tax tables for 2019 tax year are released
- IRS proposes rules on estate and gift tax clawback
- IRS finalizes tax preparer due-diligence regs.
- Final regulations amend the uniform capitalization rules
- IRS says no to dividends-received deduction related to ETF shares
- Commitment fees related to revolving credit agreement
- More positive news for taxpayers with pilot model supply expenses
- Proposed bonus depreciation regs. provide answers, create new questions
- IRS issues chief counsel advice on success-based fees
- Sec. 162(m) grandfather rule can apply to more than just performance-based compensation
- Considerations when computing tested income and tested loss of a CFC
- Missing links: Tax reform’s impact on the value chain
- Unintended consequences: How a drafting glitch turned Sec. 958 upside down
- First round of opportunity zone guidance offers flexibility for investors, but questions remain
- IRS takes narrow view of aggregation under the at-risk rules
- Repeal of technical terminations: What will and will not be missed
- Alabama Scholastic case: Historic sales and use tax nexus issues with an eye toward Wayfair
- Negative additional Sec. 263A costs
- Legal and professional fees in divorce case not deductible as business expenses
