The Tax Adviser—the magazine of planning, trends, and techniques—reports and explains federal tax issues to tax practitioners.

Members of the AICPA Tax Practice Management Committee discuss how firms can best prepare and adapt when partners retire.

While expenditures may be qualified investments for the Sec. 48D advanced manufacturing investment credit, related grant ...

Rules for signing the power-of-attorney form vary widely between partnerships audited under the Bipartisan Budget Act of 2015 ...

Applicability of sales and use taxes on digital products may in some cases hinge on the elusive definition of a computer ...

This article summarizes the options available to taxpayers to come into compliance with FBAR and information reporting obligations.

This article focuses on the key tax and reporting areas applicable to revocable trusts and the associated planning and pitfalls that arise at the grantor’s death.

In 2016 and 2017, courts have decided several cases involving S corporations and their shareholders. In addition, the IRS has issued guidance that should be of interest to S corporation owners. The ...

Specific requirements apply to the adequate disclosure of transactions on a gift tax return.

Understanding the rules for deducting losses on worthless securities is necessary to determine the correct timing of the loss deduction.

Guide to expensing roofing costs Roofing costs can be significant expenses for businesses. Tax practitioners should know how to distinguish between deductible repairs and more extensive work that must ...

Whether contributions, earnings, and distributions are includible in the taxpayer’s income depends on the type of foreign pension plan and whether a tax treaty exempts an event that is otherwise ...