The IRS issued guidance for recipients of property from decedents on the basis-consistency requirement and for executors and others on basis-reporting requirements.
Q I’m not a cybersecurity expert. Is there a place I can go to learn more about my responsibilities to protect taxpayer data as a tax practitioner? A IRS Publications 4557, 1345, and 5709 are ...
Some unique issues can arise when computing the domestic production activities deduction for a passthrough entity. Target capital allocations attempt to have the allocations of profit and loss follow ...
Procedures for concluding the affairs of the LLC should be included in the operating agreement.
The IRS released Rev. Proc. 2022-32, which updates and expands the simplified method for estates to obtain an extension of time to make a portability election under Sec. 2010(c) (5)(A).
Financial blocker entities are used as a mechanism to prevent funds from potentially being engaged in a U.S. trade or business. The IRS published final regulations relating to how an entity serving ...
The disparate tax treatment between trusts and individuals has grown even more pronounced than it was before the TCJA was enacted. The U.S. Supreme Court heard oral arguments in a case that will ...
An interesting issue can arise when a corporation must recapture dual consolidated losses on the sale of a foreign entity.
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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