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

For decades, the government has placed restrictions on the use of the cash method of accounting. One of the reasons was that the cash method was used by some “tax shelters” to provide investors with ...

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 ...

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. 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.