The Tax Adviser5d
Prop. regs. issued for spinoff transactions and their reporting
The IRS said it used feedback from tax advisers to write the proposed regulations, which include new multiyear tax reporting requirements.
The Tax Adviser6y
Employment tax penalties: Let’s keep it civil
Many practitioners who counsel business clients, both small and large, are familiar with the difficult challenges that quickly arise when taxes are withheld from employee wages but not turned over to ...
The Tax Adviser5mon
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. The IRS issued guidance for recipients of property from decedents on ...
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 ...
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S Corporation Income Taxation
Without a delay, “millions of small business owners become accidentally and unknowingly delinquent in their compliance,” reads the letter, signed by CEO Barry Melancon, CPA, CGMA.
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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.
The Tax Adviser8mon
Partnership and LLC Taxation
The Supreme Court upheld the mandatory repatriation tax as a valid exercise of Congress’s taxing authority. The Court did not reach the question of whether income must be realized to be taxable. The ...
The Tax Adviser3y
Specialized Issues
The Financial Crimes Enforcement Network extended filing deadlines for reports of foreign bank and financial accounts (FBAR) for people in federally declared disaster areas of five storms. It also is ...
The Tax Adviser1y
C Corporation Income Taxation
Major tax law changes in 2017 increased reliance on the gross receipts test and, in turn, the controlled group rules, making these sections a focal point for tax practitioners.
The Tax Adviser14y
Taxation of Estates & Trusts
There are a variety of legitimate reasons that a participant may believe it prudent to leave retirement plan benefits in trust for the benefit of the spouse. It is important that advisers are aware of ...
The Tax Adviser2y
S Corporation, Partnership & LLC Taxation
Revised draft instructions for partnership and S corporation Schedules K-2 and K-3 contain significant changes to the requirements to qualify for the domestic filing exception for filing and ...