To protect against certain risks, businesses can create “captive” insurance companies. The final regulations designate ...

Congress incentivized domestic manufacturing of semiconductors and semiconductor manufacturing equipment as part of the ...

A government waiver of sovereign immunity under the Bankruptcy Code does not apply to a state-law claim setting aside tax ...

Members of the AICPA Tax Practice Management Committee discuss how firms can best prepare and adapt when partners retire.

Recent court holdings allowing the credit against the tax may encourage similarly situated taxpayers, but procedural hurdles ...

While expenditures may be qualified investments for the Sec. 48D advanced manufacturing investment credit, related grant ...

Rules for signing the power-of-attorney form vary widely between partnerships audited under the Bipartisan Budget Act of 2015 ...

Medical advances and lifestyle changes have enabled much longer human lifespans, with profound implications for individuals ...

Applicability of sales and use taxes on digital products may in some cases hinge on the elusive definition of a computer ...

These new fees that Colorado and Minnesota have implemented (and other states are considering) raise a number of issues that ...

Questions remain after a retroactive law causing Ohio business income on the sale of an equity interest was challenged in court.

Editor: Jeffrey N. Bilsky, CPA Non – U.S. directors who attend board meetings in the United States may discover that their temporary presence can create unexpected U.S. tax implications — both for ...