When disaster strikes a condominium or planned community, owners often pay for common-area repairs — but don’t always get the ...
A critical milestone in the qualified opportunity zone program looms, and understanding how to calculate the required ...
With major fuel tax provisions expiring, the upcoming change to electronic payments, refunds for federal excise taxes, and ...
Artificial intelligence may incrementally become a product’s component until it crosses a threshold into being a digital ...
Once rarely imposed, transfer pricing penalties are now a routine feature of IRS examinations, making the quality of transfer ...
Although computing has transformed radically in the past 45 years, the computer rental rules of Sec. 41 and regulations ...
The OBBBA sought to clarify AGI‑based charitable contribution deduction limits but instead added uncertainty over how those ...
Just as for other businesses, tax considerations come to the fore when CPA practices combine. This article delves into some of the possible entity deal structures for CPA firm mergers and acquisitions ...
Editor: Mo Bell-Jacobs, J.D. Irrevocable life insurance trusts (ILITs) continue to be a cornerstone of estate planning for many clients. Advisers often recommend ILITs to accomplish key objectives: ...
Though the lifetime estate tax exemption remains historically high at $15 million, 1 advisers still encounter many households whose estates will face a large estate tax liability despite their best ...
As applicable to costs incurred in years beginning prior to 2022, Sec. 174 provided that research or experimental (R&E) expenditures could generally be fully expensed or, at the election of the ...
In 2021, Congress enacted the Infrastructure Investment and Jobs Act (IIJA), P.L. 117-58, which requires brokers to report digital asset transactions to the IRS and taxpayers. In enacting the IIJA, ...
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