State tax professionals must renew their focus on understanding foreign source income due to the TCJA. This article looks at potential future issues.

Read on for an overview of the Section 163(j) business interest expense limitation, how it applies to dealerships, related sunsetting provisions, and items to consider for 2021.

Cut through the radio static of the aggregation regime under Section 199A with the thrilling conclusion to our short film “The Missing Deduction”.

The U.S. tax code continues to evolve as new COVID-19 legislation is released and revisions and clarifications to the Tax Cuts and Jobs Act are continually issued. Be sure you’re ready—start by downloading our Quick Reference Chart, which is up to…

Get insight on 10 active IRS LB&I campaigns aiming to identify tax issues that present compliance risks and develop treatment streams to address them.

To help provide relief and encourage charitable giving, Congress included two provisions related to charitable contributions in the CARES Act. 

Read on for notable CARES Act provisions significantly affecting the construction, real estate, and hospitality industries.

Read on for strategies regarding effectively transferring wealth to future generations amid COVID-19.  

On March 19, 2020, U.S. Senate Republicans released draft legislation—the Coronavirus Aid, Relief, and Economic Security Act (CARES Act)—to provide emergency assistance and health care response for individuals, families and businesses affected by…

December 16 – U.S. International Tax Update Seminar in Hong Kong, Monday, December 16, from 10 a.m. to noon, Mazars, Hong Kong.