Tax Planning; Tax Minimization

Choosing a tax year for a personal service corporation

A personal service corporation must generally use a calendar year, but it can choose a fiscal year in certain circumstances.

Tax-saving opportunities for the housing and construction industries

This item discusses how businesses can qualify for incentives in the housing and construction industries and how tax preparers can assist them in claiming these tax benefits.

Newsletter Articles

Tax Clinic

Bridging the gap: GILTI and AAA

Final regs. provide guidance on TCJA changes to entertainment deduction rules

Refundable credits and foreign tax credits

Small business exemption regs. provide surprises for large taxpayers

TECHNOLOGY

2020 tax software survey

COVID-19 upended tax season. Did CPAs’ tax software help them cope? Read the results of our annual tax software survey

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.

Magazine