When disaster strikes a condominium or planned community, owners often pay for common-area repairs — but don’t always get the ...

Although computing has transformed radically in the past 45 years, the computer rental rules of Sec. 41 and regulations ...

With major fuel tax provisions expiring, the upcoming change to electronic payments, refunds for federal excise taxes, and ...

A critical milestone in the qualified opportunity zone program looms, and understanding how to calculate the required ...

Once rarely imposed, transfer pricing penalties are now a routine feature of IRS examinations, making the quality of transfer ...

The OBBBA sought to clarify AGI‑based charitable contribution deduction limits but instead added uncertainty over how those ...

Artificial intelligence may incrementally become a product’s component until it crosses a threshold into being a digital ...

Burnout in tax and accounting firms is often framed as an internal problem — too much work, too few people, not enough time. But that narrative only tells part of the story. Increasingly, firms are ...

When disaster strikes a condominium or planned community, owners often pay for common-area repairs — but don’t always get the casualty loss deduction they expect. This article addresses when ...

A variety of capitalization strategies can increase deductible interest expense now that depreciation, amortization, and depletion are again added back to adjusted taxable income in calculating the ...