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

This digital transformation of the Association’s magazines will give you more timely information, breaking news, trending topics, and access to even more experts. It will also reduce exposure to ...

Published continuously since January 1970, The Tax Adviser is a monthly publication of the American Institute of CPAs, providing tax practitioners with timely, in-depth, practical, and comprehensive ...

During the period covered by this update, the IRS issued both final and proposed regulations regarding required minimum distributions (RMDs) from certain qualified retirement accounts. Excise tax for ...

Undocumented immigrants venture to the United States from all parts of the world and endure enormous challenges in their new life, ranging from cultural ones to those that are language–oriented in ...

This update surveys recent federal tax developments involving individuals, including court cases, rulings, and guidance issued during the six months ending October 2024. Certain tax rules and ...

Editor: Mo Bell-Jacobs, J.D. Federal income tax credits have been used to incentivize investment in clean–energy projects for decades. The Sec. 48 energy credit is a component of the Sec. 46 ...

Editor: Mo Bell-Jacobs, J.D. Planning for NRND individuals with real estate is complex and requires a detailed review of applicable U.S. and state tax rules, treaties, and filing requirements to ...

Editor: Mo Bell-Jacobs, J.D. Generally, taxpayers must include CODI in their gross income under Sec. 61(a)(11). The amount of CODI is equal to the excess of the debt’s adjusted issue price over the ...

Editor: Mo Bell-Jacobs, J.D. The IRS has issued extensive guidance on treating payments to employees and other service providers as compensation, including how to report such compensation and the ...

A qualified Subchapter S subsidiary (QSub) is a subsidiary corporation 100% owned by an S corporation that has made a valid QSub election for that subsidiary. In addition to being 100% owned by an S ...

Editor: Mo Bell-Jacobs, J.D. In the automotive remanufacturing sector, “cores” are a vital part of the vehicle industry. Cores are previously used, original manufactured parts such as batteries, brake ...