Congress incentivized domestic manufacturing of semiconductors and semiconductor manufacturing equipment as part of the Creating Helpful Incentives to Produce Semiconductors (CHIPS) Act of 2022. To ...
Just as for other businesses, tax considerations come to the fore when CPA practices combine. This article delves into some of the possible entity deal structures for CPA firm mergers and acquisitions ...
Amid new limitations, strategies remain for optimizing tax-efficient support for colleges and universities.
In estate planning, taxpayers and their advisers may overlook the potential generation-skipping transfer tax implications of ...
Adjustments under the disregarded-payment and foreign tax credit rules are often overlooked. This practical framework includes a step-by-step guide and example.
The Fifth Circuit, overruling the Tax Court, held that for purposes of the Sec. 1402(a)(13) exclusion from self-employment tax, “limited partner” means a partner in a limited partnership that has ...
The Tax Court advised a taxpayer that filing a second petition would not allow another IRS Collection Due Process review.
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