- With partnership debt, son does not have to step into father’s shoes
- Amended California EITC: Fiscal impact and effects on taxpayers
- New rule on nonresident aliens in an S corporation
- Proposed rules would govern digital content and cloud computing
- New IRS compliance campaigns
- AICPA task force works to update Statements on Standards for Tax Services
- IRS issues Q&As on Sec. 965 transfer and consent agreements
- Recent developments in estate planning: Part 2
- Stock redemption: Capital gain or ordinary income?
- Tax-exempt trusts: New guidance on Sec. 199A deduction
- Deconstructing a tax law change: The case of the kiddie tax
- A shakeup in trust taxation: Kaestner and Paula Trust
- IRS proposes changes to maximum automobile values
- Payment of S corp.’s expenses by affiliated companies did not increase shareholder’s basis
- Employing family members
- The taxation of collectibles
- TIGTA reports large increase in alimony tax gap
- Hours spent working at a remote location counted for material participation purposes
- Professional sports franchise did not receive income from ‘membership’ fees
