The Internal Revenue Service's process for referring taxpayer inquiries to other business units can lead to delays and lost referrals, according to a new report.

Investors mostly favor the continued use of quarterly reporting and rejected the SEC's recent proposal for a semiannual reporting option, according to a survey.

The Internal Revenue Service and the Treasury Department plan to issue proposed regulations for qualified opportunity zones under the TCJA and the OBBBA.

Between now and July 6, companies have a narrow time limit to retroactively recover research and development tax deductions from up to the previous three years.

Recent court cases and IRS actions are changing the litigation playbook for taxpayers appealing Employee Retention Credit claims that have been denied.

The Treasury Department offered a preview of upcoming guidance on a new federal scholarship tax credit that was included in the One Big Beautiful Bill Act.

AI and automation can streamline R&D work but cannot replace professional judgment or Circular 230 due diligence.

The tax-writing Ways and Means Committee hasn't had any discussions about including tax provisions in a third reconciliation bill.

The Financial Accounting Standards Board issued a proposed accounting standards update to enhance the guidance for some market-return cash balance plans.

Dangerous counter-trend; compliance challenges; tax-free periods; and other highlights from our favorite tax bloggers.

Members of the tax-writing House Ways and Means Committee are holding a hearing on a legislative package that would overhaul the taxation of digital assets.

A technicality in the federal law enacted in July 2025 changed how deductions work for estates and trusts, creating uncertainty over how taxes are allocated after a person's death.

Proposed regulations would limit the ability of tax-exempt organizations to pay high compensation and parachute payments to top executives.

Corporate restatements dropped by almost a fifth in 2025, according to a report from Ideagen Audit Analytics, continuing a long-term trend of decreases.

Millions of taxpayers may be potentially entitled to COVID penalty and interest relief and need to preserve that right.

Competitive differentiator; non-traditional tax regimes; caught off guard; and other highlights from our favorite tax bloggers.

The Taskforce on Nature-related Financial Disclosures and Accounting for Sustainability partnered on a new guide to nature-related impacts for finance chiefs.

New guidance provides transition relief, grandfathering protection and delayed implementation for taxing income of foreign governments investing in U.S. businesses.

A presentation by Succession Resource Group shares the key pitfalls to avoid for RIAs seeking to create succession plans and recruit financial advisors.

Most buyers focus on price, but depreciation often matters more in certain asset classes.