- Notice 2025-27 provides interim guidance on corporate AMT
- IRS approves medical deduction for IVF, denies it for surrogacy
- Two Tax Court rulings expose overvalued conservation easements
- The ongoing fight against frivolous tax arguments
- QSBS gets a makeover: What tax pros need to know about Sec. 1202’s new look
- Tax Court applies limited partner functional test for self-employment income
- IRS releases Whistleblower Office operating plan
- Late election relief in recent IRS letter rulings
- Practitioner engagement letters: Strategies for increasing compliance
- Digital asset transactions: Broker reporting, amount realized, and basis
- Applying updated ASC Topic 740 requirements for the income tax footnote
- Second Circuit: Sec. 6213(a) is nonjurisdictional; tolling applies
- Preparer’s intent to evade tax extends taxpayer’s limitation period
- Tax-advantaged ABLE accounts for disabled individuals
- How a CPA and wealth adviser partnership can guide families through transition
