The IRS said Tuesday that it expects to issue a revised notice of proposed rulemaking after it studies the issues addressed in the 2019 proposed regulations.

In the case of an individual, theft losses stemming from scams through fraud and deceit are disallowed for tax years 2018 ...

Multi-tiered entities (MTEs) offer businesses a sophisticated organizational structure with multiple layers of ownership and ...

In a time of dynamic change for the accounting profession, the AICPA Private Companies Practice Section has developed a road ...

Failure to perform sufficient due diligence could lead to professional liability claims, as highlighted in the following ...

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The court again applies a functional-analysis test, as it had in Renkemeyer and Soroban.

Jorge Olavarrieta. Vice President and General Manager, ProTax Group, Intuit, discusses how technology can help high-volume ...

The first step in building a better CPA practice is to determine a plan that makes it possible to work less while making more ...

The Tax Court held a completed signature block of petitions created with an online petition generator feature of the court’s DAWSON electronic filing and case management system satisfies the petitions ...

IRS can make it easier to leave assets to younger generations, AICPA says ... Pandemic-era ERC started with good intentions, ending with frustration ... AICPA recommends prop. regs. changes for some ...

The first step in building a better CPA practice is to determine a plan that makes it possible to work less while making more ...