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
5 min read
The gig economy continues to expand, with approximately 64 million Americans now participating in on-demand
2 min read
In a significant decision, the Sixth Circuit reversed a Tax Court ruling that had treated
2 min read
When Melissa Correll claimed her 16-year-old son as a dependent on her 2021 return even
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In a recent decision, the court granted summary judgment to the government in a case
4 min read
A nearly $188,000 personal tax liability struck board member Kristopher Dreyer when the Ninth Circuit
6 min read
The IRS defines the gig economy as “activity where people earn income providing on-demand work,
5 min read
Revenue Procedure 2025-10 provides updated guidance on Section 530 relief—the first update since 1985.
