Architecture and engineering firms often face challenges when seeking to claim the Sec. 41 research-and-development tax ...
Prior to the law change, an Illinois investment partnership was a partnership under federal income tax law that met the ...
IRS rules research and development services U.S. entities provide to their foreign parent principal company may be ...
Because the IRS had offset a taxpayer’s liability from subsequent refunds, it was no longer pursuing a levy, and a petition ...
Sec. 1031 like-kind exchanges enable tax deferral in complex real estate deals, including multi-property, reverse, and ...
AICPA members in tax practice must adhere to the updated Statements on Standards for Tax Services, including in their use of ...
Limitations on transactions between related parties include restrictions on installment sales of property and potential ...
The consequences under Subchapter K and Sec. 1001 must be considered in a debt modification in which a lender takes an equity ...
A proposed merger agreement’s rights and obligations were in the nature of services, so a fee paid to terminate was not ...
The TAS Act is bipartisan proposed legislation that undertakes the ambitious goals of modernizing the IRS and improving ...
This update surveys recent federal tax developments involving individuals, including court cases, rulings, and guidance ...