AICPA members in tax practice assess how their return preparation software performed during tax season and offer insights ...

A passthrough entity business cannot use the cash method of accounting if it is classified as a syndicate. This article ...

The rules implement the SECURE 2.0 Act’s changes increasing the contribution limit for individuals age 60 to 63 and requiring ...

A leading voice in transfer pricing, Song has written for Bloomberg Tax and Treasury & Risk, among others, and she has been ...

Foreign investors with U.S. real property interests seeking to reduce their tax burden may find real estate investment trusts ...

The court granted the IRS’s motion because the petition was untimely and denied the taxpayer’s contending that the Service’s ...

Practitioners must exercise awareness of how their tax-related social media and other online posts may implicate professional ...

The Tax Court held that its review of a certification of a seriously delinquent tax debt potentially denying or revoking a ...

Interest charge domestic international sales corporations offer tax benefits, but taxpayers must carefully follow their ...

A recent Chief Counsel Advice memo underscores the importance of having the right person sign a partnership’s returns and ...

The revenue procedure advises taxpayers how to make various elections, file amended returns, and change accounting methods as ...

Five tax research articles published in the past year in academic journals provide potentially valuable insights for practitioners.