- Academic research for your practice consideration
- Comparing stock sales and asset sales of S corporations
- AICPA recommends further IRS pandemic relief measures
- AICPA outlines key points for paid preparer regulation legislation
- Dependent care assistance programs get pandemic relief
- Procedures for nonfilers claiming advance CTC payments
- Guidance on COBRA premium assistance credit
- Budget and Greenbook detail Biden’s tax proposals
- Business meal deductions after the TCJA
- PFIC considerations for non-US SPACs
- Equity incentive plan considerations for startup companies
- The current state of evolution of cryptoasset taxation
- Sec. 199A and Subchapter M: RICs vs. REITs
- The Sec. 1061 capital interest exception and its impact on hedge funds
- Commercial real estate: Debt restructuring and planning
- Commercial real estate: Landlords can turn to Sec. 467
- Cryptoasset mining and state tax incentives
- Court says statutory language precludes substance-over-form analysis
- Suit challenging information reporting requirements can go forward
- Risk mitigation best practices
- Gold and bitcoin: Tax implications of physical and virtual mining
