Disaster Casualty Losses and Wildfire Relief Payments Finally Land in the Code

1 Audit, 2 Audits, No Audits, Few Audits: During fiscal year (FY) 2022, few millionaires

THE BACKSTORY: The midterm elections weren’t only about the control of the House of Representatives

In case you thought you were all caught up on the IRS’s new Schedules K-2

The IRS has released new 2022 instructions for Form 1065 and 1120-S, Schedules K-2 &

As originally appearing in Procedurally Taxing. Last week in Green Valley Investors v Commissioner, a

In case you missed it, Treasury and the IRS recently published final regulations, which aim