The Tax Adviser9d
AICPA supports Senate discussion draft to help taxpayers, preparers
The AICPA said it supports the bipartisan Taxpayer Assistance and Service (TAS) Act discussion draft that two senators released Thursday and especially backs 13 of the 65 provisions designed to reduce ...
The Tax Adviser12y
Taxation of Estates & Trusts
Understanding the intricacies of residency and domicile is necessary to understand what will be included in a decedent’s estate for U.S. estate tax purposes. The Turner cases highlight the importance ...
The Tax Adviser7y
Premium advertiser directory
Raise your image with Lockhart’s CPA and Marketing Presentation Folders. Many of Lockhart’s custom foil imprinted tax return folders require no assembly. Improve your brand’s image using Lockhart’s ...
The Tax Adviser9y
About The Tax Adviser
The Tax Adviser is a monthly publication of the American Institute of CPAs, providing tax practitioners with timely, in-depth, practical, and comprehensive information on federal and state tax ...
The Tax Adviser4y
PRACTICE MANAGEMENT
To get through the rigors of tax season, CPAs depend on their tax preparation software. Here's how they rate the leading professional products.
The Tax Adviser5y
C Corporation Income Taxation
Because of the considerable tax consequences, the new law will encourage plaintiffs and defendants to refrain from including a nondisclosure agreement in their sexual harassment settlements. The IRS ...
The Tax Adviser7mon
Taxation of Estates & Trusts
The final regulations implement Sec. 2801, added to the Code in 2008, and follow up on proposed regulations issued 10 years ago. Changes to the qualified domestic trust regulations under Sec. 2056A ...
The Tax Adviser4y
S Corporation, Partnership & LLC Taxation
The IRS finalized proposed regulations on certain carried interests to account for changes made by the Tax Cuts and Jobs Act (TCJA). The TCJA extended from one year to three years the holding period ...
The Tax Adviser13y
S Corporation Income Taxation
A tax practitioner working with the estate of an S corporation shareholder who died in 2010 must contend with numerous issues. This article points out some of the issues and discusses some of the ...
The Tax Adviser4y
Advertise in The Tax Adviser
The preeminent, authoritative, professional tax journal for CPAs, providing them with timely, in-depth, practical, and comprehensive information that helps CPAs maintain their identification with and ...
The Tax Adviser2mon
C Corporation Income Taxation
The regulations provide guidance on determining who is one of the “five highest compensated employees” under Sec. 162(m)(3)(C).
The Tax Adviser2mon
S Corporation, Partnership & LLC Taxation
Penalties for failure to file correct information returns and backup withholding can be waived, but timely and correct responses to IRS notices are essential.