Professional Standards & Responsibilities

Dispelling uncertainty: Scenario analysis for client security

A range of economic, political, personal, and other uncertainties can lead to clients having deep-seated fears about doing any one thing.

New DOL Rules Increase Scrutiny of IRA Trustee Fees

This column addresses issues facing IRA trustees.

Tax Insider Articles

Tax Clinic

Business property taxes: COVID-19’s effect on valuation

How banks that make SBA loans are taxed on their fees

Navigating the new Schedules K-2 and K-3

Practitioners’ role in the continuing evolution of Circular 230

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.

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