Legislation

Tax reform in the Garden State

This item summarizes some of the important changes impacting the New Jersey corporation business tax and when these changes took effect or will become effective.

Appeals Court Upholds Colorado Use Tax Reporting Law

The Tenth Circuit held that Colorado’s sales and use tax notice and reporting law, designed to force noncollecting out-of-state retailers to report sales to Colorado customers and the state, does not violate the dormant Commerce Clause.

Government Tax Treasures

This column describes five types of governmental documents and videos and how they can be incorporated into a tax classroom.

Newsletter Articles

TECHNOLOGY

2018 tax software survey

Among CPA tax preparers, tax return preparation software generates often extensive and ardent discussion. To get through the rigors of tax season, they depend on their tax preparation software. Here’s how they rate the leading professional products.

DEDUCTIONS

Qualified business income deduction regs. and other guidance issued

The package includes final regulations, guidance on how to calculate W-2 wages, a safe-harbor rule for rental real estate businesses, and new proposed rules on the treatment of previously suspended losses.