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.

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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.

Preventing unwanted tax consequences from compensatory partnership interests requires understanding Regs. Sec. 1.721-1(b)(2) ...

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

Businesses that own, lease, or charter aircraft should prepare for increased IRS scrutiny by closely reviewing their ...

Comparison of the accounting and tax treatment of interest expense may reveal crucial differences and lead to best practices ...

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