- Current developments in S corporations
- The IRM and more: A valuable resource
- FDII deduction: Options for determining taxable income
- Inflation Reduction Act implications for Sec. 355 distributions
- Bad debt deductions from intrafamily advances
- Defining software development costs
- Managing tax audits using sampling techniques
- ‘Blocker’ corporations: Considerations for investment fund managers
- Partnership extraordinary-item treatment for accounting method adjustments
- IRS cannot assess Sec. 6038(b) penalties
- Mitigation of excess gain on inherited property
- Tax Court holds firm to deadline for petition filed after midnight Eastern time
- Considerations for IRS examinations of ERC claims
- Threats to Appeals’ independence continue: Tips for representation
- Including common improvement costs in real property basis
