Tax

Not only does the cost of demolition increase the value of the land, but also the remaining basis of the building must be added to the land value at the time of demolition.

The Internal Revenue Service’s recent proposal to extend gift and estate tax exemptions beyond 2025 could spur some large transfers of wealth.

The deferral may not be available to executives, highly compensated officers and those owning 1 percent or more of a corporation’s stock.

Flag on the play; $7,500 in fake doctors; money funneled through the pulpit; and other highlights of recent tax cases.

There has been a lot of confusion about which businesses will qualify for the pass-through deduction and other tax breaks.

Officials unleashed a burst of subpoenas seeking financial records that would reveal whether the president is profiting off foreign governments.

In honor of George H.W. Bush, filers have an extra day.

Big W-4 questions; new GOP plan; tax-related stocking stuffers; and other highlights from our favorite tax bloggers.

Europe’s efforts to tax large tech companies were kept on life-support Tuesday as France and Germany proposed a final-hour compromise that scales back the broad plan initially envisioned by Paris.

How small employers and sole proprietors can maximize tax deductions for coverage.