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Many investors in qualified opportunity zones face a large upcoming tax hit when their QOZ deferral ends. They should consider harvesting stock market losses in advance of it.

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The Tax Adviser digital edition is an exclusive benefit for AICPA Tax Section members. Learn more about joining the Tax Section.

CPA personal financial planners’ ability to discern the story inherent in a client’s tax returns brings unique value to the ...

The Fifth Circuit’s decision in Grigsby, 86 F.4th 602 (5th Cir. 2023), emphasizes the need for taxpayers to clearly define business components when preparing and documenting their Sec. 41 credit.

Proposed regulations under Sec. 4501 apply the stock repurchase excise tax to a parent corporation that “funds by any means” a stock repurchase. But the proposed regulations lack clarity on the phrase ...

A foreign tax redetermination may require taxpayers under Large Business and International Division examination to notify the IRS, which will redetermine the U.S. tax owed. To make a valid election ...

Preventing unwanted tax consequences from compensatory partnership interests requires understanding Regs. Sec. 1.721-1(b)(2) and safe-harbor guidance under Rev. Procs. 93-27 and 2001-43. Form 7217, ...