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.

Public accounting is a field where challenge meets opportunity, where every day brings the chance to solve problems, forge meaningful relationships, and make a lasting impact. It is a profession that ...

One can argue that understanding a client’s marginal tax rate should be one of the foundations of effective investment management. After all, investors seek to optimize after–tax performance. Some ...

The affiliated-group rules and other complications can require care in determining application of this excise tax on compensation paid in connection with a change of corporate control. Proposed ...

In a letter to the IRS, the AICPA recommended changes to the final regulations for generation-skipping transfer (GST) exemption and certain GST elections that it said would make it easier and less ...

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

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

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 ...