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

Trusts and estates may benefit from the “unlimited” charitable income tax deduction under Sec. 642(c), which may be especially attractive to a philanthropic grantor seeking to completely eliminate ...

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 ...

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.

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

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

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.

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.

Preventing unwanted tax consequences from compensatory partnership interests requires understanding Regs. Sec. 1.721-1(b)(2) and safe-harbor guidance under Rev. Procs. 93-27 and 2001-43. Form 7217, ...