Arthur Auerbach, CPA, CGMA, received the 2025 Arthur J. Dixon Memorial Award, and Cory Perry, CPA, received the 2025 Jonathan ...

Advisers must be competent, reliable, and free from conflicts of interest for signing preparers to use their advice on a return or claim for refund.

An F reorganization may raise a host of issues pertaining to timely filing of a qualified Subchapter S subsidiary election.

The tax is held to violate the Uniformity Clause of the state’s constitution by treating residents and nonresidents unequally.

This case study can provide practical instruction to students and entry-level accounting staff in key issues of state ...

Treating multiple debt instruments as a single issuance under Sec. 1275 and its regulations can have tax advantages but is often overlooked.

Although the IRS has provided guidance on success-based fees, determining which parties are the acquirer and target can be difficult when multiple entities are involved in an M&A.

Just as for other businesses, tax considerations come to the fore when CPA practices combine. This article delves into some ...

The district court held that Dicks could not recover his 2014 and 2015 taxes under the Flora full–payment rule since he did ...

The IRS provides guidance on whether these entities qualify under a U.S. federal income tax treaty for relief from the branch profits tax.

A partnership whose sole asset is all the stock of a corporation offers opportunities but with potential pitfalls.

The invalidation by the Federal Circuit of the rule and its removal by the IRS affect the treatment of interest on certain improvements to designated property.