Roger Russell

Young businesses have until Dec. 31, 2017, to offset research costs from 2016 against their payroll tax liability.

For Carl J. Marinello II, the omnibus clause, or “uber” clause, in Code section 7212(a) had the effect of turning his failures to file tax returns over a period of years from misdemeanors into a felony.

Potential code changes call for action before Dec. 30.

The tax reform bills passed by the House, and soon to be passed by the Senate, have many similarities. And you can count on measures that are the same in both bills to end up in the final version to be signed by the President.

The state is trying to duplicate its success with movies by offering breaks to the music business.

Major differences on the treatment of these businesses divide the House and Senate reform bills

For this tax season, it looks like the reporting requirements remain in full swing.

Differences with the as-yet-unpassed Senate bill need to be reconciled.

The House passed tax reform legislation Thursday by a vote of 227-205, with 13 Republicans voting against the bill, as the Senate Finance Committee continued debating and marking up a significantly different version of the bill.

Key stumbling blocks remain for tax reform, including a ticking clock, differences in key provisions, and the cost.

The chairman’s mark-up of the act is only the start of the wrangling.

The complexities proposed in the Tax Cuts and Jobs Act gives practitioners plenty to talk to their clients about.

What to look for in the legislative proposal due out Thursday.

The Treasury aims to kill proposed Section 2704 rules

House passage of the Senate budget resolution opens the door to wrangling next week.

Tax reform uncertainty complicates advising clients.

The Senate budget agreement moves tax reform back to the other chamber of Congress.

If tax reform lowers U.S. rates, it could spark a race to the bottom.

Bloomberg BNA’s software products group has announced that its BNA Fixed Assets Web will power RSM’s Fixed Assets Optimization Service.

The House took a giant step on the path of tax reform by adopting a budget resolution for fiscal year 2018, while the Senate Budget Committee advanced its own version.