- LLC distributions that liquidate a member’s interest
- The true cost of ERC noncompliance
- Rethinking international penalty administration
- Claim for refund: Beware of sinkholes
- Recent developments in estate planning: Part 1
- Defining software development costs
- Responding to an IRS information document request
- Aggregation rules affecting foreign-owned companies
- Beneficial ownership information reporting: Right around the corner
- A UNICAP exception for real estate development
- FBAR reporting requirement is not unconstitutional
- Tax Court rejects bad debt deductions
- Systemic delays by the IRS in processing forms
- Spouse’s actual signature not necessary on joint return and extension forms
- Sec. 174(d) in M&As: Risks and opportunities
