The Tax Adviser—the magazine of planning, trends, and techniques—reports and explains federal tax issues to tax practitioners.

A leading voice in transfer pricing, Song has written for Bloomberg Tax and Treasury & Risk, among others, and she has been ...

Strategic planning and proactive compliance are key to fulfilling these often complex filing requirements across multiple ...

A passthrough entity business cannot use the cash method of accounting if it is classified as a syndicate. This article ...

AICPA members in tax practice assess how their return preparation software performed during tax season and offer insights ...

A letter from the Association of International Certified Professional Accountants addresses guidance and recommendations on the Pillar Two framework co-existing with U.S. tax rules for U.S.

Sec. 1361 sets forth the basic qualifications for S corporation status. Among the most important are the limitation on types of shareholders and restrictions to a single class of stock. Tax Court ...

Taxpayers may be subject to the risk that an IRS examination could increase (or create) a gift tax or estate tax liability many years after a gift is made. Practitioners can help clients limit this ...

Editor: Rochelle Hodes, J.D., LL.M. Expatriation is a major life decision with big tax implications for anybody thinking about giving up their U.S. citizenship or long-term permanent resident status.

In the SECURE 2.0 Act, 1 passed at the tail end of 2022, Congress included over 100 provisions designed to bolster American savings. One of them allows up to $35,000 of unused funds in a Sec. 529 ...

One of the most substantial tax breaks for noncorporate taxpayers today is the federal income tax exclusion available upon the sale of qualified small business stock (QSBS). A sought-after tax break ...

Editor: Mo Bell-Jacobs, J.D. It is common for employers to provide their employees small tokens of recognition for their birthday, their work anniversary, or another personal or work-related event.