The Tax Adviser18d
Protecting taxpayer data (and where to even begin)
A IRS Publications 4557, 1345, and 5709 are foundational for safeguarding taxpayer data and great resources for you to start ...
The Tax Adviser7y
Partnership and LLC Taxation
Nonresident alien’s Sec. 751 gain on sale of partnership interest was sourced to United States.
The Tax Adviser6y
S Corporation, Partnership & LLC Taxation
Disguised sale occurs when a partner(s) engages in a transaction that, when viewed together with a partnership, involve property and are characterized as the sale or exchange of property. This ...
The Tax Adviser5mon
S Corporation, Partnership & LLC Taxation
Partnerships’ administrative adjustment requests filed under the Bipartisan Budget Act rules can affect partners in disparate ways, including where adjustments flow through a tiered structure. The Tax ...
The Tax Adviser2y
S Corporation, Partnership & LLC Taxation
This item provides an overview of the division rules and touches on some key issues to consider when a transaction involves a partnership division.
The Tax Adviser2y
C Corporation Income Taxation
Fiscal 2023 tax provisions also would increase IRS funding, encourage domestic business investments, and repeal many fossil fuel tax preferences. Taxpayers should strongly consider these letter ...
The Tax Adviser8mon
C Corporation Income Taxation
Gain on the disposition of controlled foreign corporation stock, in excess of the amount of gain required to be recognized as foreign income to offset a taxpayer’s overall foreign loss under Sec.
The Tax Adviser4y
Contact The Tax Adviser
Display and classified ads (media kits; mailings; editorial calendars; rates): 800-873-1677 or [email protected] ...
The Tax Adviser6y
C Corporation Income Taxation
Treasury and the IRS withdrew parts of proposed net value regulations that would require an exchange of net value for transactions intended to qualify under Secs. 351 and 368 and a distribution of net ...
The Tax Adviser9y
About The Tax Adviser
The Tax Adviser is a monthly publication of the American Institute of CPAs, providing tax practitioners with timely, in-depth, practical, and comprehensive information on federal and state tax ...
The Tax Adviser3y
Tax Planning; Tax Minimization
In addition to the guidance on the plan, the letter recommends that Treasury and the IRS continue pursuing tax simplification. IRS commissioner Danny Werfel promised “marked improvement” for the ...