Editor: Robert Venables, CPA, J.D., LL.M. The branch profits tax is a 30% tax on earnings of a foreign corporation’s ...
Tax practitioners must heed rules and professional guidelines for substantial authority and other specified levels of ...
The survey allowed respondents to name their tax preparation software from among 13 listed or write in others. As in past ...
Care must be exercised to ensure all the applicable requirements are met when making a deceased spoused unused exemption ...
Bob Nolan, CPA, principal tax analyst, Drake Software, discusses how client expectations have changed and what CPA firms can ...
A former IRS commissioner assesses risks and proposes control practices for use of artificial intelligence by taxing ...
Capital gains vs. ordinary income treatment hinges on the nature of the underlying contractual rights or obligations and the ...
Despite common themes between a Senate bill and a House discussion draft on taxation of digital assets, they differ in key ...
Bob Nolan, CPA, principal tax analyst, Drake Software, discusses how client expectations have changed and what CPA firms can ...
While the Sixth Circuit held that the ban is necessary and proper under the U.S. Constitution for collecting a federal excise tax on spirits, the Fifth Circuit held under the same criterion that the ...
The refund gave rise to an unpaid tax liability eligible for equitable innocent-spouse relief, the Tax Court held.
These distribution provisions for sharing earnings between private fund managers and investors can clash with Sec. 704 ...
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