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

Read (and test your knowledge) regarding the origins and evolution of state taxing authority on the eve of this milestone.

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

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

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

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

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

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

Members of the AICPA Tax Practice Management Committee share their strategies for addressing staff stress and burnout, ...

Taxpayers who are not C corporations and who are not insolvent or bankrupt can elect to exclude cancellation–of–debt (COD) income resulting from the discharge of qualified real property business debt ...