The Tax Adviser—the magazine of planning, trends, and techniques—reports and explains federal tax issues to tax practitioners.

Clint Costa CPA, J.D., LL.M., Senior Wealth Strategist, Choreo, LLC, discusses three tax insights that CPAs may encounter ...

Certain tax rules and considerations specifically affect undocumented immigrants in the United States and their common ...

This update surveys recent federal tax developments involving individuals, including court cases, rulings, and guidance ...

U.S. persons face complicated and often surprising tax and compliance issues when acquiring or holding real estate located in the United State ...

Remanufactured “cores,” or used vehicle parts, are essential to the automotive industry but present distinct special tax and accounting considerations.

Sec. 83 governs the tax treatment of digital assets that employees receive in connection with their performance of services.

The date on which a merger or acquisition closes for tax purposes depends on when the benefits and burdens of ownership transfer under the facts and circumstances.

The Tax Court denied deduction of a qualified conservation contribution of a façade easement, noting the building lacked a required listing in the National Register of Historic Places.