Western CPE Blog
4 min read
Tax Court weighs in on claiming depreciation for a property converted from personal to rental use in Derell Smith v. Comm., (TCM 2025-24).

Recent Blog Posts
5 min read
Opportunity Zone Funds see five fundamental changes under the One, Big, Beautiful Bill Act, including
2 min read
Among the changes from the One Big, Beautiful Bill, Form 1099-K revert to 2025 threshold
4 min read
The One Big Beautiful Bill Act (OBBBA) did not completely reform the HSA, but it
5 min read
The One Big, Beautiful Bill Act makes enhancements to the Child and Dependent Care Tax
4 min read
New tax rates, a new student-adjusted endowment calculation, and more changes are coming to private
4 min read
Gambling taxation has changed under the One Big, Beautiful Bill Act with major new implications
5 min read
Examine the sweeping changes the OBBBA makes to student loan interest deductions, borrowing limits, and