Western CPE Blog
5 min read
New IRS guidance establishes transition rules for CFC dividends, bifurcates PTEP into pre- and post-June 2025 categories for foreign tax credit purposes, and excludes certain property sales from deduction eligible income under OBBBA.
Recent Blog Posts
1 min read
The AICPA's issuance of SSARS 27 clarifies the application of AR-C section 70 in consulting
4 min read
Section 1202 has been revamped by the One, Big, Beautiful Bill Act (OBBBA) with a
3 min read
A new 1% excise tax of remittance transfers quietly passes in the One, Big, Beautiful
5 min read
The One, Big, Beautiful Bill Act's passing created "Trump Accounts", a savings plan for those
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
