Roger Russell

The latest iteration of the Republican effort to repeal and replace the Affordable Care Act includes provisions designed to win over both conservative and centrist GOP members of the Senate.

2017 tax filings brought unusual liability claims.

Just because you have years of experience in an activity and have made an occasional profit at it doesn’t mean you have a profit motive, according to the Tax Court. And without a profit motive, you don’t get to deduct losses from the activity.

Moves for business and individual clients to make before Washington changes the code.

The Tax Court has ruled that the owners of the Boston Bruins professional hockey team may deduct the entire cost of away game pregame meals as a de minimis fringe benefit.

Senate Majority Leader Mitch McConnell, R-Ken., has released a revised version of the Better Care Reconciliation Act of 2017, originally released last week.

A look at the provisions of the Senate plan and how they differ from the House version of the legislation.

The Tax Court rules that a corporation doesn’t qualify as an ‘individual’ when it comes to tax troubles.

A recent ruling by the Tax Court might help soften the blow to employers confronted with income tax liability for workers that have been reclassified as employees.

Early timelines were ‘overly optimistic,’ but there’s still a strong possibility of change, experts say.

The ruling rejects the ‘software defense’ for deduction errors.

Representatives of the small-firm organization made their annual trip trek to D.C. to present reforms that would help members and their clients.

The Trump administration’s proposals may create opportunities for practitioners.

The Tax Court decided in favor of the Internal Revenue Service in a case involving a tax return in which a couple filed jointly, but one of the spouses was battling mental illness and didn't sign the return.

How to tax services like Uber and Airbnb remains up in the air, according to Bloomberg BNA's annual survey of state revenue departments.

The argument that its services were 'therapeutic' didn't cut it in court.

High-net-worth individuals coming to the U.S. need good planning advice.

Bloomberg BNA and Grant Thornton LLP are combining their expertise to help organizations understand the tax and regulatory changes on the horizon.

States are moving away from the physical presence standard for determining nexus, and toward a factor presence standard.

With the continued growth of the sharing economy, millions of Americans are utilizing services offered by companies such as Uber and Airbnb, and states are struggling to apply their existing tax laws to transactions for these and other new technologies.