Individual Income Taxation

Using big data to identify tax risk

This column provides background on usable data readily available from the IRS and a case study in which students can use the IRS data to assess audit risk.

Exiting the U.S. tax system

An exit strategy can help mitigate unexpected and potentially costly tax consequences upon departure from the United States.

Newsletter Articles

SPONSORED REPORT

States look to unclaimed property for revenue

State audits of abandoned and unclaimed property (AUP) have exploded in recent years. This report outlines the escheat process, common types of AUP, how different states are handling it and how companies can plan for potential audits and liabilities.

DEDUCTIONS

Understanding the new Sec. 199A business income deduction

The new deduction allows certain business owners to keep pace with the significant corporate tax cut provided by the Tax Cuts and Jobs Act.