The IRS now treats specified CRAT deals as listed transactions. Learn the low-basis pattern to screen for and the disclosure rules.
Recent Taxbytes
5 min read
The IRS issued Notice 2026-3 on December 22nd, waiving estimated tax penalties that would have
4 min read
Starting January 1, 2026, meals provided for the convenience of the employer under §119 become
4 min read
Notice 2026-05 provides critical guidance on the OBBBA's HSA expansions, including eligibility requirements for bronze
5 min read
New IRS guidance establishes transition rules for CFC dividends, bifurcates PTEP into pre- and post-June
4 min read
The IRS released Notice 2025-70 requesting comments on Section 25F. But what is Section 25F
4 min read
What happens when a CFO signs Form 872-M without being the designated Partnership Representative? A
5 min read
Cybersecurity threats are getting more sophisticate, regularly targeting firms. Learn how to keep your practice
