The Tax Adviser—the magazine of planning, trends, and techniques—reports and explains federal tax issues to tax practitioners.

Clint Costa CPA, J.D., LL.M., Senior Wealth Strategist, Choreo, LLC, discusses three tax insights that CPAs may encounter ...

Trusts and estates may benefit from the “unlimited” charitable income tax deduction under Sec. 642(c), which may be especially attractive to a philanthropic grantor seeking to completely eliminate ...

The IRS lost 11% of its staff in the first three months of 2025, with revenue agents who conduct audits accounting for the largest percentage of those who left, the Treasury Inspector General for Tax ...

Qualified terminable interest property trusts can be useful, but care must be taken to avoid running afoul of their requirements, as a recent Tax Court case illustrates. With the basic exemption ...

Clint Costa CPA, J.D., LL.M., Senior Wealth Strategist, Choreo, LLC, discusses three tax insights that CPAs may encounter during filing season and actionable solutions.

Clint Costa CPA, J.D., LL.M., Senior Wealth Strategist, Choreo, LLC, discusses three tax insights that CPAs may encounter during filing season and actionable solutions. A commitment to public ...

This update surveys recent federal tax developments involving individuals, including court cases, rulings, and guidance ...

Certain tax rules and considerations specifically affect undocumented immigrants in the United States and their common ...

U.S. persons face complicated and often surprising tax and compliance issues when acquiring or holding real estate located in the United State ...

The Inflation Reduction Act of 2022, P.L. 117 – 169, modified the legacy ITC and PTC and introduced new “ tech – neutral ” energy credits that phase in as the legacy ITC and PTC phase out. On Jan. 15, ...