- Assuming the role of the reviewer with a professor-prepared tax return
- AICPA recommends QBI improvements
- AICPA requests LIFO safe harbor
- New safe harbor for ERC gross-receipts calculation
- Automatic accounting method change procedures updated
- Certification deadline extended for work opportunity tax credit
- Making the Sec. 83(i) election
- Recent developments in estate planning: Part 2
- microcaptive insurance arrangements have been vigorously scrutinized recently by the IRS.
- IRS memo illustrates application of Sec. 263 to amounts paid to acquire or create intangibles
- Male couple cannot deduct medical expenses related to having a baby
- Proving employee business expense deductions
- Net investment income tax: C corporation shareholders who are also employees
- Qualified small business stock exclusion: Who’s eligible?
- Theft loss deduction requirements
- Tax Court rules on property basis reduction timing
- Client, attorney, and preparer emails were protected from disclosure
- IRS provides new guidance on accounting method changes for CFCs
- Sec. 481(a) adjustment affects business interest deduction calculation
- Taking back control with quality management
- Tax treaties do not provide a foreign tax credit against net investment income tax
- Corporation not covered by economic hardship exception
- The grantor trust rules: An exploited mismatch
