Credits

The Power of Entertainment Tax Credits

Many states have created tax credits to attract movie and television productions to their states. The most powerful incentives over the last decade have been state income tax credits.

Refundable State and Local Tax Credits

The IRS has not issued published guidance on corporations’ tax treatment of refundable state and local tax credits. However, the Office of Chief Counsel, through a recent legal memorandum and other informal nonprecedential advisories, has provided insight as to the treatment of these credits.

State Research Credits

Practitioners with clients conducting qualified research could find some hidden gems among state research credits

Newsletter Articles

50th ANNIVERSARY

50 years of The Tax Adviser

The January 2020 issue marks the 50th anniversary of The Tax Adviser, which was first published in January 1970. Over the coming year, we will be looking back at early issues of the magazine, highlighting interesting tidbits.

PRACTICE MANAGEMENT

2019 tax software survey

This annual survey shows how CPAs rate the tax preparation software they used during last tax season and how it handled the recent tax law changes.