In order for stock to be qualified for an exclusion on gain under Internal Revenue Code (Code) Section 1202, the issuing corporation must, among ...

The Internal Revenue Service announced indexing adjustments to the applicable dollar amount used to calculate employer shared ...

The One Big Beautiful Bill Act (“OBBBA”), enacted into law on July 4, 2025, provides extensive federal tax policy changes ...

For businesses in qualifying industries, these changes make strategic C corporation conversions a compelling consideration, ...

At the beginning of this series, I mentioned briefly that taxpayers can use tax-loss harvesting approaches in tandem with a ...

In this fifth installment of my multi-part series on the One Big Beautiful Bill Act, Steve Nofziger and I discuss a provision of the Act that ...

On July 4, the “One Big Beautiful Bill Act” (OBBBA) was signed into law, which includes provisions restoring immediate deduction of domestic ...

The One Big Beautiful Bill Act (OBBBA) introduces sweeping reforms to the federal tax code, many of which have lasting implications for businesses ...

The IRS has published its Internal Revenue Bulletin. The bulletin includes: 1) Announcement 2025-20, announcing the OPR’s recent disciplinary sanctions; 2) Rev. Proc. 2025-24, providing specifications ...

OVERVIEW OF THE REMITTANCE TRANSFER EXCISE TAX - Do you effect transfers of funds for US residents to recipients abroad? If so, ...

The tax code is changing again, and if you’re filing for 2025, Trump’s ‘big beautiful’ bill could mean a bigger refund next ...