- Practical Sec. 174A tax planning in the post-OBBBA landscape
- Sec. 163(j) after OBBBA: Leveraging cost-recovery accounting methods
- Startups and the OBBBA: Rethinking C corporation vs. passthrough
- Foreign employers’ FICA obligations: Key challenges and compliance strategies
- Multigenerational wealth transfer with IDGTs and GST tax planning
- Practical considerations for NUBIL positions under Sec. 382
- New IRS rules for digital content and cloud transactions
- Management fee waivers in investment funds: Tax treatment and regulatory considerations
- Using a GRAT or GRUT to shift appreciation and maintain control of the corporation
- Current developments in taxation of individuals: Part 3
- Calculating and presenting state income tax effects under ASC Topic 740
- Trust distributions: Timing, tax, and practical considerations
- Offer of Appeals conference is opportunity to dispute underlying liability
- Sec. 280E bars claim for refundable portion of ERC
