Clarification


CLARIFICATION
A February “ Tax Matters ” case study of Gee v. Commissioner should have specified that only surviving spouses who inherit an individual retirement account (IRA) may roll it over directly into an IRA in their own name.

 

©2007 AICPA

SPONSORED REPORT

Keeping client information safe in an age of scams and security threats

A look at the Dirty Dozen tax scams and ways to protect taxpayer information.

TAX PRACTICE CORNER

More R&D tax help

"Can I use the R&D credit?" PATH Act enhancements make the credit more attractive to a wider range of taxpayers.

QUIZ

News quiz: Tax-related data breach explained

News about a data breach that affected about 100,000 people, the IRS’s budget for the fiscal year, and the 2018 health spending account limits received attention recently. See how much you know with this short quiz.