To protect against certain risks, businesses can create “captive” insurance companies. The final regulations designate ...

Sec. 181 expensing of costs of qualified film, television, and theatrical productions gives producers cause to cheer, but the ...

Congress incentivized domestic manufacturing of semiconductors and semiconductor manufacturing equipment as part of the ...

A government waiver of sovereign immunity under the Bankruptcy Code does not apply to a state-law claim setting aside tax ...

These new fees that Colorado and Minnesota have implemented (and other states are considering) raise a number of issues that ...

Early guidance for the new Sec. 45Z clean fuel production credit raises concerns regarding the eligibility of fuel sales to ...

Recent court holdings allowing the credit against the tax may encourage similarly situated taxpayers, but procedural hurdles ...

Members of the AICPA Tax Practice Management Committee discuss how firms can best prepare and adapt when partners retire.

Editor: Mary Van Leuven, J.D., LL.M. The U.S. government imposes federal excise taxes that can affect a surprising variety of ...

As tariffs continue to affect costs, U.S. importers can employ these strategies to minimize their duty exposure.

Rules for signing the power-of-attorney form vary widely between partnerships audited under the Bipartisan Budget Act of 2015 ...

While expenditures may be qualified investments for the Sec. 48D advanced manufacturing investment credit, related grant ...