The IRS said Tuesday that it expects to issue a revised notice of proposed rulemaking after it studies the issues addressed in the 2019 proposed regulations.

The Senate passed its version of the One Big Beautiful Bill Act. The bill contains many tax provisions beyond extending ...

The Tax Court held a completed signature block of petitions created with an online petition generator feature of the court’s ...

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The court again applies a functional-analysis test, as it had in Renkemeyer and Soroban.

Multi-tiered entities (MTEs) offer businesses a sophisticated organizational structure with multiple layers of ownership and ...

In a time of dynamic change for the accounting profession, the AICPA Private Companies Practice Section has developed a road ...

In the case of an individual, theft losses stemming from scams through fraud and deceit are disallowed for tax years 2018 ...

Failure to perform sufficient due diligence could lead to professional liability claims, as highlighted in the following ...

Jorge Olavarrieta. Vice President and General Manager, ProTax Group, Intuit, discusses how technology can help high-volume ...

The Senate passed its version of the One Big Beautiful Bill Act. The bill contains many tax provisions beyond extending ...

The first step in building a better CPA practice is to determine a plan that makes it possible to work less while making more money.