- The time value of capital losses
- Sec. 1042 recapture gain determined under installment method
- Opportunity zone penalties: What constitutes reasonable cause?
- Bonus depreciation phaseout planning
- Capital gains treatment for dividends from foreign corporations
- Recent developments in estate planning
- Distributions to LLC members that contributed appreciated property
- Exposing the hidden disqualified individuals of Sec. 280G
- State considerations for BBA exams and adjustments
- IRS increases corporate aircraft exams
- Advising S corporation clients on reasonable compensation
- Card reward liabilities are eligible for the recurring-item exception
- Erroneous refund of interest does not support innocent-spouse relief
