Tax Insider Articles
Tax Clinic
Inflation Reduction Act includes 15% corporate minimum tax on book income
Private foundations’ distributions to and from nonpublic charities
Supporting organization loses tax-exempt status
Sec. 987 foreign currency regulations applicability date extended again
The Inflation Reduction Act’s energy- and climate-related tax provisions
DEDUCTIONS
Business meal deductions after the TCJA
This article discusses the history of the deduction of business meal expenses and the new rules under the TCJA and the regulations and provides a framework for documenting and substantiating the deduction.
TAX RELIEF
Quirks spurred by COVID-19 tax relief
This article discusses some procedural and administrative quirks that have emerged with the new tax legislative, regulatory, and procedural guidance related to COVID-19.