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
3 min read
The employer’s share of Social Security Tax (but not Medicare tax) can be delayed, and
5 min read
One of Western CPE’s most popular instructors, Jeff Sailor brings expertise and a singular flair
4 min read
The CARES Act provided for $359 billion in funding for The Paycheck Protection Program (PPP)
4 min read
TCJA made drastic changes to net operating losses (NOLs) by eliminating carrybacks, allowing only carryforwards,
3 min read
Last month the IRS announced that taxpayers generally have until July 15, 2020 to file
4 min read
One of Western CPE’s most popular instructors, Jeff Sailor brings expertise and a singular flair
4 min read
SBA Answers Questions in its “Interim Final Rule” on Paycheck Protection Program Loans Coronavirus has