After a cross-border merger or acquisition, related affiliates often integrate and use the acquired intangibles, such as new ...

Taxpayers issuing related-party loans should assess the consequences if those debt instruments are determined to have a zero ...

Thresholds and ceilings for individual and corporate deductions under the law known as the One Big Beautiful Bill Act may ...

Hyatt appealed the Tax Court’s decision to the Seventh Circuit. On appeal, Hyatt renewed its arguments that the payments into ...

Tax Court disallows part of a taxpayer’s Sec. 245A dividends-received deduction and holds post–Sec. 965(c) amount must be ...

Even though recent changes substantially reduced abuse concerns, U.S. corporate shareholders must still comply with the extraordinary reduction rules when deducting certain foreign dividends.

Focusing on private-equity acquisitions, this article compares merger forms and highlights tax considerations, particularly ...

Practitioners must observe and protect time limits for requesting a refund, administrative appeals, and litigation.

Acquaintance with relevant Internal Revenue Manual provisions can aid practitioners in protecting clients’ rights in tax ...

Jorge Olavarrieta. vice president and general manager, ProTax Group, Intuit, discusses how leading tax firms actually make advisory work. AICPA members in tax practice assess how their return ...

Foreign companies can realize benefits from establishing domicile in the United States if they observe structural and special ...

To follow ethical behavior in the accounting profession, CPAs must observe the AICPA Code of Professional Conduct (the AICPA Code). CPAs who perform tax services must also follow the AICPA Statements ...