- Definition of ‘immediate supervisor’ clarified for penalty purposes
- Letter ruling provides clarity on Sec. 1202 definition of brokerage services
- Outside basis of an LLC interest acquired by purchase, gift, or bequest
- Opportunities for taxpayers with residential rental properties and residential living facilities
- Revenue recognition: Time to implement the final regulations
- Tax credit did not independently arise under treaties
- The research credit: Using statistical sampling
- Recent developments involving limitations to state NOL usage
- Integrating technology into accounting curriculum as CPA Exam evolves
- Best practices for engagement letters, POAs, and tax return extensions
- S corporation shareholder recomputation of basis
- IRS rules on cancellation of debt of a disregarded entity
- Recent IRS guidance on cryptoassets
- Shareholder’s forgiveness of insolvent corporation’s debt
- Current developments in partners and partnerships
- Research credit refund claims: New documentation requirements
- Taking possession of coins in IRA causes a taxable distribution
- Reporting aspects of Sec. 743(b) adjustments
