Internal Revenue Code (IRC) Sections 1400Z-1 and 1400Z-2 provide taxpayers with the opportunity to elect to defer recognition of gain…

The Tax Cuts and Jobs Act created a new deduction under IRC §199A. Not sure if you’re eligible? Use this flowchart to find out.

The Tax Cuts and Jobs Act made several changes to the tax law, many of which may affect your choice of entity decisions. Here’s a checklist…

Compare significant provisions of the TCJA to previous tax law. Unless stated otherwise, these provisions generally apply to tax years…

In proposed regulations for IRC §199A released on August 8, the IRS and U.S. Department of the Treasury provide rules on aggregating two or…

Compare significant provisions of the TCJA to previous tax law. Unless stated otherwise, these provisions generally apply to tax years…