资讯

The Tax Adviser7 天
Management Accounting
The Tax Adviser—the magazine of planning, trends, and techniques—reports and explains federal tax issues to tax practitioners.
The Tax Adviser7 天
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 Adviser8 天
Using transfer pricing to blunt the effects of tariffs
Understanding the interrelationship of transfer pricing and tariffs is key to mitigating the effect of those levies on ...
The Tax Adviser22 天
Elections under the new Sec. 987 final regs.
Under Regs. Sec. 1.987-15, the 2024 final regulations generally apply to tax years beginning after Dec. 31, 2024, as ...
The Tax Adviser29 天
Placing in service the benefits of the Inflation Reduction Act
Determining when energy property is eligible for a tax credit or deduction hinges on when it is first placed in service, which can be controversial.
The Tax Adviser29 天
C Corporation Income Taxation
A federal appeals court extended its stay of a nationwide injunction on tariffs imposed by a trade court and proposed a schedule that would include oral arguments on July 31 in the challenge to the ...
The Tax Adviser2 个月
The research credit: Business-component requirement
The Fifth Circuit’s decision in Grigsby, 86 F.4th 602 (5th Cir. 2023), emphasizes the need for taxpayers to clearly define business components when preparing and documenting their Sec. 41 credit. It ...
The Tax Adviser2 个月
Taxation of Estates & Trusts
Qualified terminable interest property trusts can be useful, but care must be taken to avoid running afoul of their requirements, as a recent Tax Court case illustrates. With the basic exemption ...
The Tax Adviser3 个月
International Tax
A foreign tax redetermination may require taxpayers under Large Business and International Division examination to notify the IRS, which will redetermine the U.S. tax owed. The Trump administration ...
The Tax Adviser5 个月
Taxpayer may not deduct penalties imposed for violating a law
Editor: Susan M. Grais, CPA, J.D., LL.M. In Technical Advice Memorandum (TAM) 202434011, the IRS ruled a taxpayer may not deduct under Sec. 162(a), or capitalize and depreciate under Sec. 263 or 263A, ...
The Tax Adviser7 个月
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 Adviser8 个月
Financial planning for the rest of life
Mention financial planning and everyone thinks of preparing for retirement. We start thinking about how much to save, where are the best places to save, whether we are properly insured, and whether we ...