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

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

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

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 ...

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

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

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

A bill in Congress would allow U.S. citizens residing abroad to elect out of being taxed on their U.S. income.

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

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

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