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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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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.
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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 ...
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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.