- Conversion of a C corporation to an LLC
- Spotlight on life settlement transactions: Getting the best value
- An appreciation of Byrle Abbin, longtime AICPA member and volunteer
- IRS applies tax benefit rule to state and local tax refunds
- IRS suspends spinoff revenue rulings
- IRS proposes rules for reporting life insurance transactions
- Final Sec. 6707A regulations on penalty for failing to disclose reportable transactions
- De-mystifying geriatric care managers
- States’ treatment of GILTI and FDII: The good, the bad, and the ugly
- Key cross-border compensation issues
- Excise tax refunds for purchases of frequent flyer miles
- Benefiting others: Supporting organizations and the boundaries of the operational test
- The Subpart F high-tax exception before and after tax reform
- State and local location incentives: Reminder that the rules have changed
- Tax time travel: Securing relief from unforced errors, missed elections, and other mistakes
- Future mineral production advance payments may be sooner than you think
- New federal interest expense limitation meets old state related-party disallowance
- New York’s response to Wayfair: Storms on the horizon?
- Passthrough entity taxes: The next workaround trend?
- Unintended consequences: Considerations for a marketplace seller
- Tax accounting for businesses after the TCJA: Some widely applicable and lesser-known changes
- Power of attorney and extension forms do not change taxpayers’ last known address
- Reflect, reboot, reengage: Emerging from busy season smarter and wiser
- The marriage tax penalty post-TCJA
