Many investors in qualified opportunity zones face a large upcoming tax hit when their QOZ deferral ends. They should consider harvesting stock market losses in advance of it.

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A foreign tax redetermination may require taxpayers under Large Business and International Division examination to notify the ...

This update surveys recent federal tax developments involving individuals, including court cases, rulings, and guidance ...

Strategies can include accelerating income recognition or deferring deductions, certain tax elections, and optimal use of AMT ...

With the basic exemption amount for estate, gift, and generation-skipping transfer taxes set to be cut in half after the end ...

The affiliated-group rules and other complications can require care in determining application of this excise tax on ...

States that adopted some version of the 1984 Chevron judicial deference standard may see their tax regulations challenged in ...

Preventing unwanted tax consequences from compensatory partnership interests requires understanding Regs. Sec. 1.721-1(b)(2) ...