The Tax Adviser6mon
Taxation of Estates & Trusts
The final regulations implement Sec. 2801, added to the Code in 2008, and follow up on proposed regulations issued 10 years ago. Changes to the qualified domestic trust regulations under Sec. 2056A ...
The Tax Adviser2y
Partnership and LLC Taxation
FinCEN estimates that most companies will have a simple structure that will require 90 minutes per response, but complex entry filings will require much more time. The IRS announced that it will issue ...
The Tax Adviser4y
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The preeminent, authoritative, professional tax journal for CPAs, providing them with timely, in-depth, practical, and comprehensive information that helps CPAs maintain their identification with and ...
The Tax Adviser9y
About The Tax Adviser
The Tax Adviser is a monthly publication of the American Institute of CPAs, providing tax practitioners with timely, in-depth, practical, and comprehensive information on federal and state tax ...
The Tax Adviser4y
C Corporation Income Taxation
The regulations provide guidance on determining who is one of the “five highest compensated employees” under Sec. 162(m)(3)(C).
The Tax Adviser2mon
Partnership and LLC Taxation
To request a modification to an imputed underpayment from a Bipartisan Budget Act audit or push out the underlying adjustment, audited partnerships must use the IRS’s web-based service. Penalties for ...
The Tax Adviser5y
Partnership and LLC Taxation
The IRS recently released new draft forms for partnerships under the centralized partnership audit regime enacted by the Bipartisan Budget Act. The IRS is postponing the requirement to report partners ...
The Tax Adviser7y
C Corporation Income Taxation
The Sec. 162(m) grandfather rule provides multiple opportunities outside of the exemption for performance-based compensation. The IRS released advice that concluded that an accrual-based taxpayer was ...
The Tax Adviser13y
C Corporation Income Taxation
The IRS issued proposed regulations on the time for taking into account deferred losses on the sale or exchange of property between members of a controlled group. Vagueness about how long the stock of ...
The Tax Adviser2mon
S Corporation, Partnership & LLC Taxation
Penalties for failure to file correct information returns and backup withholding can be waived, but timely and correct responses to IRS notices are essential.
The Tax Adviser4mon
S Corporation Income Taxation
Penalties for failure to file correct information returns and backup withholding can be waived, but timely and correct responses to IRS notices are essential.
The Tax Adviser7mon
C Corporation Income Taxation
For a corporation with more than one class of stock, the effects stock price fluctuations can play a significant role in determining whether use of the NOLs could become limited as a result of trading ...