- M&A transactions: Deducting accrued liabilities
- Updated simplified method for estate portability elections
- Scholarship grants awarded by private foundations
- Deduction of startup expenses
- CFCs: US shareholders’ income inclusions
- Real property losses are capital, not ordinary
- Distribution of risk in captive insurance companies
- Inadvertent terminations of S and QSub elections
- Sourcing Sec. 751(a) gain from nonresident’s sale of California partnership interest
- All-events test for sales incentives — one perspective
- All-events test for sales incentives — another perspective
- Recent developments in estate planning: Part 1
- Federal implications of passthrough entity tax elections
- Proposed AICPA tax standards address new concerns
- Practice and policy insights from academic tax research
- Employer-provided and company-owned vehicles
- Engineer cannot escape closing agreement
- Fulfillment by Amazon program does not create nexus with Pennsylvania
