Make sense of the new rules for digital asset reporting, including transition relief for 2025 and safe harbors going forward.

Arthur Auerbach, CPA, CGMA, received the 2025 Arthur J. Dixon Memorial Award, and Cory Perry, CPA, received the 2025 Jonathan ...

The tax is held to violate the Uniformity Clause of the state’s constitution by treating residents and nonresidents unequally.

This case study can provide practical instruction to students and entry-level accounting staff in key issues of state corporate income tax.

Advisers must be competent, reliable, and free from conflicts of interest for signing preparers to use their advice on a return or claim for refund.

An F reorganization may raise a host of issues pertaining to timely filing of a qualified Subchapter S subsidiary election.

Just as for other businesses, tax considerations come to the fore when CPA practices combine. This article delves into some ...

The IRS provides guidance on whether these entities qualify under a U.S. federal income tax treaty for relief from the branch ...

A member’s death will likely require apportioning LLC income and may entail treatment of the interest as a sale or disposition or even terminate the LLC.

The district court held that Dicks could not recover his 2014 and 2015 taxes under the Flora full–payment rule since he did not fully pay them. Furthermore, the court held that because full payment is ...

Although the IRS has provided guidance on success-based fees, determining which parties are the acquirer and target can be difficult when multiple entities are involved in an M&A.