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

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

Understanding the interrelationship of transfer pricing and tariffs is key to mitigating the effect of those levies on ...

Under Regs. Sec. 1.987-15, the 2024 final regulations generally apply to tax years beginning after Dec. 31, 2024, as ...

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.

transfer tax, income tax, estate, and business-planning matters. Clint lends his expertise in a wide array of business and personal matters. As tax season progresses, CPAs often uncover valuable ...

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 ...

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 ...

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 ...

During the period covered by this update, the IRS issued both final and proposed regulations regarding required minimum distributions (RMDs) from certain qualified retirement accounts. Excise tax for ...

Undocumented immigrants venture to the United States from all parts of the world and endure enormous challenges in their new life, ranging from cultural ones to those that are language–oriented in ...