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

This article focuses on the key tax and reporting areas applicable to revocable trusts and the associated planning and pitfalls that arise at the grantor’s death.

This article summarizes the options available to taxpayers to come into compliance with FBAR and information reporting obligations.

This item discusses issues created by income in respect of a decedent and presents strategies and planning insights to assist taxpayers and their tax advisers with minimizing its impact.

This article focuses on the potential criminal consequences that can arise when a business fails to collect or pay over withheld tax.

The IRS has provided procedures to allow individuals to take early distributions from certain retirement plans under the CARES Act.

Understanding the rules for deducting losses on worthless securities is necessary to determine the correct timing of the loss deduction.

The California Superior Court determined that all income, including California-source income, is subject to the apportionment formula.

By knowing the factors courts consider in determining whether a taxpayer meets the requirements for the reasonable-cause exception, and how the courts have applied the factors, tax advisers can help ...

This item provides a brief history of existing tax law in this area and IRS guidance and a summary of the recent developments.

Once the exclusive province of large accounting and law firms, now even the smallest firms must master cross-border tax issues.

In 2016 and 2017, courts have decided several cases involving S corporations and their shareholders. In addition, the IRS has issued guidance that should be of interest to S corporation owners. The ...