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The Tax Adviser1d
Partnership and LLC Taxation - The Tax Adviser
At $3,000 and never adjusted for inflation during nearly a century, the Sec. 861(a)(3) de minimis exception seldom applies. Recent final regulations offer guidance as to what Treasury and the IRS may ...
The Tax Adviser1mon
Partnership and LLC Taxation - The Tax Adviser
At $3,000 and never adjusted for inflation during nearly a century, the Sec. 861(a)(3) de minimis exception seldom applies. Recent final regulations offer guidance as to what Treasury and the IRS may ...
The Tax Adviser3mon
State & Local Tax (SALT) - The Tax Adviser
The 549-page text calls for making many provisions of the Tax Cuts and Jobs Act permanent. The committee says that the SALT cap amount is “the subject of continuing negotiations.” A letter from the ...
The Tax Adviser10d
S Corporation Income Taxation
A notice issued by the IRS with interim guidance for the application of the corporate alternative minimum tax offers an optional simplified method for determining applicable corporation status under ...
The Tax Adviser15d
Management Accounting
The Tax Adviser—the magazine of planning, trends, and techniques—reports and explains federal tax issues to tax practitioners.
The Tax Adviser15d
Corporate Finance & Treasury Management
The Tax Adviser—the magazine of planning, trends, and techniques—reports and explains federal tax issues to tax practitioners.
The Tax Adviser4y
Guide to expensing HVAC costs - The Tax Adviser
This guide provides tax preparers an outline of questions to ask clients when evaluating HVAC repair costs.
The Tax Adviser4y
Revocable trusts and the grantor’s death: Planning and pitfalls - The Tax Adviser
Planning with revocable trusts has become increasingly popular in recent years. In many instances, the motives for using a revocable trust are nontax and include avoiding probate, asset protection ...
The Tax Adviser2mon
The research credit: Business-component requirement - The Tax Adviser
A recent circuit court case, Grigsby, 1 emphasizes the need for taxpayers to clearly define business components when preparing and documenting their Sec. 41 research tax credit. The Fifth Circuit ...
The Tax Adviser5y
Elective capitalization as a TCJA planning tool - The Tax Adviser
Taxpayers whose overall tax position in a given year would benefit from accelerating gross income or from converting current deductions into capital expenditures should consider the elective ...
The Tax Adviser6y
Stock-based compensation: Back to basics - The Tax Adviser
Editor: Kevin D. Anderson, CPA, J.D. Many companies find stock-based compensation is a great way to attract and retain key employees. Over the past year, many employers focused primarily on changes ...
The Tax Adviser11y
Considerations for Filing Composite Tax Returns - The Tax Adviser
Co-Editors: Steven F. Holub, CPA, MBA, and T. Charles Parr III, CPA, CGMA . Many states allow a passthrough entity to file a composite return on behalf of its nonresident individual owners in lieu of ...