The Tax Adviser
The Tax Adviser—the magazine of planning, trends, and techniques—reports and explains federal tax issues to tax practitioners.
Tax News - The Tax Adviser
2024年11月22日 · IRS grants partnerships additional time to furnish complete Forms 8308. The IRS is providing relief from penalties imposed solely for failure to furnish Part IV of Form 8308 …
Choice-of-entity analysis with the TCJA sunset approaching
2024年11月1日 · Contributors . Thomas J. Purcell III, CPA, J.D., Ph.D., is a professor emeritus in the Department of Accounting, and Deyna C. Rouse, CPA, MST, is an instructor in the Heider …
Tax strategies for cash and cash equivalents - The Tax Adviser
2024年11月1日 · Editor: Patrick L. Young, CPA. An investor’s cash reserves are typically invested in short-term, highly liquid investments. These investments are often referred to as cash and …
Individual Income Taxation - The Tax Adviser
2024年9月23日 · IRS will accept duplicate dependent returns submitted with an IP PIN . Beginning with the 2025 filing season, the IRS will accept Forms 1040, 1040-NR and 1040-SS …
Recent developments in estate planning - The Tax Adviser
2024年10月1日 · Footnotes. 1 The Tax Cuts and Jobs Act, P.L. 115-97.. 2 The American Taxpayer Relief Act of 2012, P.L. 112-240, permanently extended provisions of the Economic …
Individual Income Tax - The Tax Adviser
2024年4月8日 · Guidance issued on consequences of certain state payments after 2022 . The IRS issued guidance on the treatment of refunds of state or local taxes and certain other …
Current developments in taxation of individuals - The Tax Adviser
2024年3月1日 · Contributors. Elizabeth Brennan, CPA, is a practitioner in New Orleans.Jodi Eckhout, CPA, is a shareholder with Woods & Durham, Chartered, in Holdrege, Neb. Mary …
Accounting method planning to decrease taxable income - The …
2021年7月1日 · Editor: Christine M. Turgeon, CPA. Accounting methods determine the timing of income and deductions and, in appropriate circumstances, may be used to reduce taxable …
December 2021 - The Tax Adviser
Read past issues of The Tax Adviser, the AICPA's monthly journal of tax planning, trends, and techniques.