- Complications in Sec. 743(b) substituted basis transactions
- Off the BEAT-en path: Planning opportunities
- Student-created podcasts deepen tax learning
- Establishing a SIMPLE IRA plan for only a few employees
- The de minimis and routine maintenance safe harbors
- Dual consolidated losses: Recapture considerations
- Wealth transfer strategies amid shifting interest rates
- Interim guidance for SRE expenditures
- Workers’ compensation offset includible in Social Security benefits
- The Sec. 645 election to treat a trust as part of the estate
- Limited partners and self-employment tax: A new test
- State income tax considerations for non-US corporations
- What diligence means in today’s tax practice
- Sec. 338(g) elections for foreign corporations and ‘creeping acquisitions’
- Lease termination payments: Considerations for the lessor
- New York City office-sharing agreements and commercial rent tax
- Amendment to Sec. 6501 not retroactive
