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

Clint Costa CPA, J.D., LL.M., Senior Wealth Strategist, Choreo, LLC, discusses three tax insights that CPAs may encounter ...

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 ...

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. This year marks the 50th anniversary of the earned income tax credit (EITC). The legislation establishing this tax credit was first signed into law by President Gerald ...

The Tax Court held that an Alabama county sheriff’s 2015 withdrawal of a large sum of money from an account containing funds for feeding the inmates of the county jail was an unauthorized loan that ...

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 ...

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 ...

Trusts and estates may benefit from the “unlimited” charitable income tax deduction under Sec. 642(c), which may be especially attractive to a philanthropic grantor seeking to completely eliminate ...

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. 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 ...