A variety of capitalization strategies can increase deductible interest expense now that depreciation, amortization, and ...

High‑net‑worth families can preserve wealth across generations by pairing intentionally defective grantor trusts with ...

Determining the appropriate tax treatment of an investment fund’s waived management fee involves a number of factors, the ...

Before adopting the newly reinstated expensing of research and experimental expenditures, taxpayers should first consider the ...

With enhanced Sec. 1202 gain exclusion, permanency of Sec. 199A, and other provisions, the calculus for entity choice has ...

A foreign employer’s duty to comply with U.S. payroll tax rules for employees who work in the United States can give rise to ...

Proactive management of net unrealized built-in losses in ownership changes is increasingly important in today’s volatile ...

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

The table “1. Sample Rate Analysis” illustrates the interaction of jurisdictional income taxes assuming a domestic, U.S.-domiciled PBE that apportions 100% of its income to one state. The United ...

As the world heads toward a greener future, companies that invest in renewable energy projects within the United States have more opportunities for tax credits and other financial incentives than ever ...

With a host of tax and incentive programs, there are many reasons for taxpayers to install solar power generation systems. The tax benefits can include income tax credits, breaks on local real estate ...