A government waiver of sovereign immunity under the Bankruptcy Code does not apply to a state-law claim setting aside tax ...

Members of the AICPA Tax Practice Management Committee discuss how firms can best prepare and adapt when partners retire.

Rules for signing the power-of-attorney form vary widely between partnerships audited under the Bipartisan Budget Act of 2015 ...

While expenditures may be qualified investments for the Sec. 48D advanced manufacturing investment credit, related grant ...

Medical advances and lifestyle changes have enabled much longer human lifespans, with profound implications for individuals ...

Applicability of sales and use taxes on digital products may in some cases hinge on the elusive definition of a computer ...

Editor: Jeffrey N. Bilsky, CPA Non – U.S. directors who attend board meetings in the United States may discover that their temporary presence can create unexpected U.S. tax implications — both for ...

Editor: Mo Bell-Jacobs, J.D. Federal income tax credits have been used to incentivize investment in clean–energy projects for decades. The Sec. 48 energy credit is a component of the Sec. 46 ...

Planning for the AMT Strategies can include accelerating income recognition or deferring deductions, certain tax elections, and optimal use of AMT net operating losses.

While the benefit of equity compensation packages is easy to understand, the same cannot be said of the tax implications, and this article provides a broad overview of them.

Be aware of the self-rental rules when a taxpayer owns an operating business and leases property to it through a separate entity that the taxpayer also owns. Self-rentals can create both tax planning ...

This article discusses the history of the grantor trust rules, how they are exploited to avoid taxes, and ways the rules might be reformed to prevent them from being used for tax avoidance.