- Current developments in S corporations
- Recapture considerations for Inflation Reduction Act credits
- IRS penalties, abatements, and other relief
- Avoiding passive loss limitations on rental real estate losses
- The BBA’s ‘ceases-to-exist’ rule in partnership termination transactions
- A retirement savings head start: 529-to-Roth rollovers
- Partners’ basis on the liquidation of an insolvent partnership
- Deficiency notice invalid because IRS cannot prove last known address
- Electing the UNICAP historic absorption ratio under the modified simplified production method
- Sec. 6603 deposits under the BBA audit regime
- Revisiting FIRPTA and return-of-capital distributions
- D.C. Circuit holds IRS can assess Sec. 6038(b) penalties
