- Updated automatic method change procedures ease transition to new revenue recognition rules
- West Virginia cannot exempt state law enforcement pensions and tax federal ones
- The impact of tax reform on DNI, and a reason to revisit trust accounting income
- D.C. Circuit reinstates IRS PTIN fee
- REIT dividends and PTP income under Prop. Regs. Sec. 1.199A-3(d)
- Flip the tax return with a professor-prepared tax return
- IRS issues safe-harbor procedure for vehicle bonus depreciation
- Form 8995 will be used to calculate QBI deduction for 2019 tax returns
- Computing qualified W-2 wages for Sec. 199A purposes
- Managing excess loss accounts
- New due-diligence standards for head-of-household filing status
- New Sec. 163(j): Considerations for real estate and infrastructure businesses
- Sec. 199A and the aggregation of trades or businesses
- Impact of Sec. 199A in computing substantial-understatement penalties
- Structuring divisive reorganizations
- Considering the SRLY rules and Sec. 382 in the post-TCJA world
- IRS finalizes centralized partnership audit rules
- The not-so-simple aggregation rules for tax reform’s simplifying conventions
- IRS can again charge preparers for PTINs
- Stock-based compensation: Back to basics
- New CFC group election: Possible benefits
- Payment of an award for lost working time is taxable compensation
- Opportunities beckon in new qualified opportunity zones
- Key tax reform provisions affecting sports franchises
- Proposed Sec. 956 regulations: Planning and pitfalls
- New limitation on excess business losses
