The Martins Lose a Six-Figure Charity Deduction on a Missing Sentence (Clint L. Martin and Jenifer Martin v. Comm., TCM 2026-40)

As we struggled through the Paycheck Protection Program (PPP) loan applications this last month, something

The employer’s share of Social Security Tax (but not Medicare tax) can be delayed, and

One of Western CPE’s most popular instructors, Jeff Sailor brings expertise and a singular flair

The CARES Act provided for $359 billion in funding for The Paycheck Protection Program (PPP)

TCJA made drastic changes to net operating losses (NOLs) by eliminating carrybacks, allowing only carryforwards,

Last month the IRS announced that taxpayers generally have until July 15, 2020 to file