Many investors in qualified opportunity zones face a large upcoming tax hit when their QOZ deferral ends. They should consider harvesting stock market losses in advance of it.

The Tax Adviser digital edition is an exclusive benefit for AICPA Tax Section members. Learn more about joining the Tax Section.

It seems we can’t find what you’re looking for. Perhaps searching can help.

A foreign tax redetermination may require taxpayers under Large Business and International Division examination to notify the ...

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

With the basic exemption amount for estate, gift, and generation-skipping transfer taxes set to be cut in half after the end of 2025, tax advisers can lead clients in planning and taking action now.

States that adopted some version of the 1984 Chevron judicial deference standard may see their tax regulations challenged in ...

CPA personal financial planners’ ability to discern the story inherent in a client’s tax returns brings unique value to the ...

A commitment to public accounting can bring personal growth and professional fulfillment and create opportunities to find greater purpose by helping clients realize their dreams.

The refund limitation periods of Secs. 6511(b)(2) and 6212(b)(3) are not subject to suspension under the doctrine, the Tax Court held.

The Fifth Circuit’s decision in Grigsby, 86 F.4th 602 (5th Cir. 2023), emphasizes the need for taxpayers to clearly define ...