Partner’s bonus was not a partnership distribution
A bonus payment to a hedge fund manager was payment for services outside her capacity as a partner.
PRACTICE MANAGEMENT
Our annual survey offers a look at how CPAs judged their tax preparation software in a wide range of types of practices.
NEWS
Here are many of the most important provisions in the new law that affect both individual taxpayers and businesses. All changes were effective Jan. 1, 2018, except as noted.