Considerations in accounting for income taxes can include choice of method and classification of assets and liabilities.

Investors must be careful to properly time purchases and sales of mutual fund shares to avoid unfavorable income recognition ...

Strategies for optimal intergenerational wealth transfer may require reconsideration, given the continuation of a higher ...

This update surveys recent federal tax developments involving individuals, including court cases, rulings, and guidance ...

The rules hinge on whether a corporation remains obligated since Nov. 2, 2017, to pay an amount under a written binding ...

Financial concerns of expatriating taxpayers include not only US taxes but also the relevant laws of the destination country.

Advisers can help clients take advantage of the higher deduction limit for state and local taxes while managing its income ...

This update surveys recent federal tax developments involving individuals, including court cases, rulings, and guidance issued during the six months ending October 2025.

Critical issues include marking returns as final, determining due dates for final returns, filing Form 966, closing IRS ...

Families with significant estate tax exposure may consider intergenerational split-dollar (IGSD) arrangements, where the ...

State conformity or decoupling from Sec. 174 and new Sec. 174A, enacted by the law known as the One Big Beautiful Bill Act, ...

A marijuana dispensary’s expenses not deductible under Sec. 280E are not taken into account in calculating its reasonable ...