Stock-based compensation is held includible in a cost-sharing agreement.
Learn how the industry-leading products stacked up in CPAs’ estimation through a tax season with many far-reaching law changes.
When choosing and implementing new technologies, a firm must involve team members at all levels in the process and provide essential training.
A divorced spouse could deduct her indirect repayment of an amount previously included in her and her former husband's jointly reported income.
Practitioners can help taxpayers avoid common miscues under the special rule of Sec. 152(e).
The law revamps the appeals process, requests for innocent spouse claims, and private debt collection rules, among other revisions.
Prop. regs. and notice guide co-ops and patrons on Sec. 199A(g) and QBI deductions ... CAP applicants sought ... Puerto Rico gets 2 more opportunity zones
The IRS issued proposed rules that provide maximum automobile values for the cents-per-mile and fleet-average valuation rules used to determine the amount to include in an employee’s gross income for personal use of an employer-provided vehicle.
Some taxpayers who paid 2018 underpayment penalties will receive refund checks because the penalties will be automatically waived for those who qualify, the IRS announced.
Discrepancies between the amount of alimony deducted by payers and reported as income by its recipients increased by 38% in six years, the Treasury Inspector General for Tax Administration reported.
The Internal Revenue Service proposed regulations to clarify how to classify transactions involving digital content and cloud computing.
The IRS issued updated procedures for third-party contacts to reflect changes enacted in the recent Taxpayer First Act, requiring the IRS to notify taxpayers at least 45 days before it contacts a third party to determine or collect a tax.
The U.S. Supreme Court’s decision last year in South Dakota v. Wayfair prompted many states to enact new sales tax legislation or promulgate new regulations based on economic nexus. Find out how to help your clients comply.
New Jersey's payments to a corporate taxpayer were intended as an inducement to locate in the state.
Estate planning should account for a client’s digital assets, which often have significant financial or sentimental value.
The tax consequences under Sec. 3511 are spelled out for employee leasing and similar arrangements.
Optimal treatment under Sec. 199A eludes any one-size-fits-all solution.
IRS regulations permissibly established the exclusive means of proving timely filing, the appeals court holds.
LB&I launches data analytics compliance program ... Vehicle depreciation limits for 2019 ... HSA contribution limits for 2020
The IRS will permit taxpayers to change their bonus depreciation treatment for property acquired after Sept. 27, 2017, and placed in service during a tax year that includes Sept. 28, 2017.