Procedural issues involving entity change in mergers and acquisitions can be managed by attentiveness and, in many cases, ...

Before requesting state private letter rulings, taxpayers and their advisers should carefully consider the benefits and risks ...

This update surveys recent federal tax developments involving individuals, including court cases, rulings, and guidance ...

In estate planning, taxpayers and their advisers may overlook the potential generation-skipping transfer tax implications of ...

Practitioners must leverage available technology, build effective communication strategies, and maintain comprehensive ...

Hedge funds may face tax issues of entity structuring, carried interest, management fee waivers, and trading-related rules.

The Fifth Circuit, overruling the Tax Court, held that for purposes of the Sec. 1402(a)(13) exclusion from self-employment ...

Adjustments under the disregarded-payment and foreign tax credit rules are often overlooked. This practical framework ...

Taxing authorities’ use of these new tools and capabilities requires corresponding adoption by tax professionals.

While recent legislation has further boosted the benefits of the qualified small business stock gain exclusion, official ...

The Tax Court advised a taxpayer that filing a second petition would not allow another IRS Collection Due Process review.

The decision to file an S election requires consideration of the tax year to be used by the S corporation. At the time  Form ...