Roger Russell is a senior editor at Accounting Today. He focuses on tax developments and compliance, and professional liability issues affecting CPAs. He is a tax attorney and has been a researcher and analyst at several major tax publishing companies.
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In a narrow holding, the Supreme Court upheld the provision, but emphasized that the ruling did not have broader implications.
June 25 -
This year's Greenbook proposals contain some greatest hits, including a higher corporate minimum tax.
June 19 -
The Supreme Court asked the solicitor general to weigh in on whether a Pennsylvania tax case has federal ramifications.
June 14 -
The timing of restructuring will be critical, though, thanks to its significant tax implications.
June 6 -
The freedom of working remotely while traveling the world doesn't include freedom from tax compliance issues.
June 6 -
If marijuana is reclassified, lots of businesses may want to reconsider their structure.
May 30 -
The decline in taxpayers taking advantage of the ADR process was a major topic at a recent IRS meeting.
May 28 -
Insights into the IRS's progress on the Form 1099-DA and forthcoming regs on crypto asset reporting.
May 17 -
For CPAs who aspire to practice in Tax Court, the ability to review a case that has been litigated by a fellow CPA is a useful educational tool.
May 7 -
A hearing on Capitol Hill reveals some of the problems with the act, and why we may see 'massive' noncompliance.
April 30 -
How do you charge sales tax when different kinds of digital product are sold together?
April 23 -
A CPA's embezzlement turns out to be no excuse for trust fund recovery penalties.
April 16 -
From BOI reporting to tax legislation in limbo, even the most 'normal' filing season in a several years still has unresolved questions.
April 11 -
Ongoing court cases and questions about whether accountants can actually work on BOI reporting make the Corporate Transparency Act a source of serious confusion.
April 4 -
A congressional hearing takes aim at an estate planning strategy that relies on the step-up in basis.
April 2 -
The campaign is part of a larger effort by the IRS to increase its scrutiny of high-income taxpayers and large businesses to help close the tax gap.
March 28 -
The Bekkerman case held that California may tax a bundled cellphone at the full price as an unbundled cellphone, rather than the discounted price.
March 19 -
Changes in rates and rules at every level require advisors to stay on their toes.
March 12 -
Despite a later start, tax filing is proceeding apace — though there are some unresolved issues.
March 12 -
The ruling further complicates an already complicated area — the law's mandate around beneficial ownership information reporting.
March 5
