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

To protect against certain risks, businesses can create “captive” insurance companies. The final regulations designate ...

Congress incentivized domestic manufacturing of semiconductors and semiconductor manufacturing equipment as part of the ...

A government waiver of sovereign immunity under the Bankruptcy Code does not apply to a state-law claim setting aside tax ...

A taxpayer whose individual retirement account was paid to the government under a criminal court order did not have taxable ...

Members of the AICPA Tax Practice Management Committee discuss how firms can best prepare and adapt when partners retire.

Recent court holdings allowing the credit against the tax may encourage similarly situated taxpayers, but procedural hurdles ...

While expenditures may be qualified investments for the Sec. 48D advanced manufacturing investment credit, related grant ...

Rules for signing the power-of-attorney form vary widely between partnerships audited under the Bipartisan Budget Act of 2015 ...

Applicability of sales and use taxes on digital products may in some cases hinge on the elusive definition of a computer ...

Medical advances and lifestyle changes have enabled much longer human lifespans, with profound implications for individuals ...

These new fees that Colorado and Minnesota have implemented (and other states are considering) raise a number of issues that ...