The Financial Crimes Enforcement Network (FinCEN) issued an interim final rule that removes the requirement for U.S. companies and U.S. persons to report beneficial ownership information (BOI) to ...

Court documents filed Monday showed that the government was ordered to rehire 24,000 workers across the 18 agencies, media ...

The partnership-level adjustment may be required for a substantial built-in loss, except for electing investment partnerships ...

A recent Chief Counsel Advice memo determined that the deductions were disallowed as fines or penalties under Sec. 162(f).

The Tax Court focused on the taxpayer’s role as president and managing director of the company in which he invested, along ...

The Tax Adviser—the magazine of planning, trends, and techniques—reports and explains federal tax issues to tax practitioners.

The Tax Adviser—the magazine of planning, trends, and techniques—reports and explains federal tax issues to tax practitioners ...

In two cases, the court rebuffed taxpayers’ attempts to restrict its inquiry to a selected subset of the projects for which ...

The Tax Adviser—the magazine of planning, trends, and techniques—reports and explains federal tax issues to tax practitioners.

Acting IRS commissioner says the agency will use “existing appropriations” to remain open if Congress does not agree to a continuing resolution by the end of Friday.

Students role playing tax preparers and clients can thereby apply their tax knowledge interactively, inculcating critical ...