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.

Public accounting is a field where challenge meets opportunity, where every day brings the chance to solve problems, forge meaningful relationships, and make a lasting impact. It is a profession that ...

One can argue that understanding a client’s marginal tax rate should be one of the foundations of effective investment management. After all, investors seek to optimize after–tax performance. Some ...

The affiliated-group rules and other complications can require care in determining application of this excise tax on compensation paid in connection with a change of corporate control. Proposed ...

In a letter to the IRS, the AICPA recommended changes to the final regulations for generation-skipping transfer (GST) exemption and certain GST elections that it said would make it easier and less ...

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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.

States that adopted some version of the 1984 Chevron judicial deference standard may see their tax regulations challenged in ...

Comparison of the accounting and tax treatment of interest expense may reveal crucial differences and lead to best practices ...