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

As Exactera’s chief operating officer, Mimi Song, is responsible for driving ongoing product innovation and developing business strategy, including identifying new opportunities for mergers and ...

Editor: Robert Venables, CPA, J.D., LL.M. Foreign persons investing in U.S. real estate face unique tax complexities under the Internal Revenue Code. Navigating these complexities is crucial to ...

The increase in the amount of catch-up contributions that individuals who attain the age of 60, 61, 62, or 63 during the year are allowed to make to certain employer-sponsored retirement plans ...

Editor: Robert Venables, CPA, J.D., LL.M. Although Loper Bright was not a tax case, its impact on federal tax administration could be significant. The Internal Revenue Code is implemented through ...

Few if any tools in a tax practice are more crucial to its operation than the professional tax return preparation software that CPAs rely upon to get them through tax season. Recognizing that its ...

Editor: Robert Venables, CPA, J.D., LL.M. Since 1971, the domestic international sales corporation (DISC) provisions under Sec. 992 have provided taxpayers a tax–saving opportunity on certain ...

Editor: Robert Venables, CPA, J.D., LL.M. The signing of a tax return or other document may seem like a mundane task, and not much thought may go into who is the appropriate person to be signing a ...

AICPA members in tax practice assess how their return preparation software performed during tax season and offer insights into their procedures.

The primary guidance for tax practitioners on tax advice is found in Treasury Circular 230, Regulations Governing Practice Before the Internal Revenue Service (31 C.F.R. Part 10). The sections ...