When disaster strikes a condominium or planned community, owners often pay for common-area repairs — but don’t always get the ...

Read (and test your knowledge) regarding the origins and evolution of state taxing authority on the eve of this milestone.

With major fuel tax provisions expiring, the upcoming change to electronic payments, refunds for federal excise taxes, and ...

Once rarely imposed, transfer pricing penalties are now a routine feature of IRS examinations, making the quality of transfer ...

The OBBBA sought to clarify AGI‑based charitable contribution deduction limits but instead added uncertainty over how those ...

Although computing has transformed radically in the past 45 years, the computer rental rules of Sec. 41 and regulations ...

Artificial intelligence may incrementally become a product’s component until it crosses a threshold into being a digital ...

Stock – based compensation has become one of the most significant — and misunderstood — components of compensation packages, ...

Members of the AICPA Tax Practice Management Committee share their strategies for addressing staff stress and burnout, ...

Trusts and estates may benefit from the “unlimited” charitable income tax deduction under Sec. 642(c), which may be especially attractive to a philanthropic grantor seeking to completely eliminate ...

In our global economy, even a tariff of less than 10% can have a significant impact on the supply chains that cross national borders. Blanket tariffs of 10% and “reciprocal” tariffs of well over 25% ...

Taxpayers who are not C corporations and who are not insolvent or bankrupt can elect to exclude cancellation–of–debt (COD) income resulting from the discharge of qualified real property business debt ...