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

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

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

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

Specific requirements apply to the adequate disclosure of transactions on a gift tax return.

Tax practitioners should be familiar with the special rules that apply and issues that can arise when an accounting method change is made while a taxpayer is under IRS examination.

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 ...

Sec. 83 governs the tax treatment of digital assets that employees receive in connection with their performance of services.

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.

New regulations providing guidance on the application of the Sec. 163(j) interest expense limitation may change how some companies calculate their naked credit.