- IRS rules that conversion of LLC not a debt modification
- Recapture of foreign loss does not exempt other gain from tax
- Teaching tax ethics: Resources for educators
- Tax ethics and use of generative AI systems
- A look at revised Form 8308
- IRS scrutinizes use of the SECA limited partner exception
- A $10.7 million compensation deduction miss
- Current developments in partners and partnerships
- Increased U.S. transfer-pricing enforcement: What’s at stake?
- Converting a sole proprietorship to an LLC
- State responses to federal changes to Sec. 174
- Short-term relief for foreign tax credit woes
