The Tax Adviser—the magazine of planning, trends, and techniques—reports and explains federal tax issues to tax practitioners.

The Financial Crimes Enforcement Network (FinCEN) issued an interim final rule that removes the requirement for U.S. companies and U.S. persons to report beneficial ownership information (BOI) to ...

Foreign investors should carefully analyze tax implications and strategies before investing in the growing U.S. market for ...

Form 7217, Partner’s Report of Property Distributed by a Partnership, debuted for 2024, intended to apprise the IRS of ...

CEOs need to understand the arm’s-length rules for transactions between commonly controlled entities because of the enormous ...

Court documents filed Monday showed that the government was ordered to rehire 24,000 workers across the 18 agencies, media ...

A statement Thursday praised Treasury for "reducing regulatory burden on businesses" and said the "AICPA remains committed to ...

The partnership-level adjustment may be required for a substantial built-in loss, except for electing investment partnerships ...

A recent Chief Counsel Advice memo determined that the deductions were disallowed as fines or penalties under Sec. 162(f).

A news release says Treasury won’t enforce fines or penalties against U.S. citizens or domestic reporting companies or their ...

The Tax Court focused on the taxpayer’s role as president and managing director of the company in which he invested, along ...