- Capitalized improvements vs. deductible repairs
- New guidance clarifies the application of the credit to “recovery startup businesses” and the treatment of wages paid to majority owners and their spouses.
- IRS launches ‘Tax Pro Account’ feature
- COBRA premium assistance credit clarified further
- Automobile depreciation limits adjusted for 2021
- Automatic procedures to change a CFC’s depreciation method
- Foreign notional interest regimes may hinder deductions of US subsidiaries
- Foreign taxes on PTEP can provide additional foreign tax credits
- Unvested partnership interests as compensation
- Taxpayer First Act changes innocent spouse relief
- Automating indirect state and local tax compliance process
- IRS continues focus on cryptoassets
- Sales and use taxes: Loss contingencies
- The state of economic nexus
- Simplifying the accounting for income taxes
- Penalty for failure to report distribution from foreign trust not reduced
- Extrinsic evidence not allowed to prove when amended return filed
- The difference between employees and independent contractors
- Working with cognitively impaired taxpayers
- Advance child tax credits
- Recent developments in estate planning: Part 1
- Naked credits and the interest expense limitation
