An overview of the final tangible property regulations and discussion of the procedural guidance and what taxpayers will need to consider in complying with the final regulations.
expenses & deductions
April 2015 - The Tax Adviser
employee benefits & pensions
The Exclusion for Meals and Lodging
This article explains the general exclusion under Sec. 119(a) and the other limited exclusions for meals and lodging received from an employer and addresses whether a partnership may treat a partner as an employee for purposes of the Sec. 119(a) exclusion.
Tax Clinic
DEPRECIATION
ESTATES, TRUSTS & GIFTS
GAINS & LOSSES
PRACTICE & PROCEDURES
STATE & LOCAL TAXES
corporations & shareholders
credits against tax
employee benefits & pensions
partners & partnerships
procedure & administration
Columns
DC CURRENTS
NEWS NOTES
TAX PRACTICE & PROCEDURES
PRACTICE MANAGEMENT
2024 tax software survey
To get through the rigors of tax season, CPAs depend on their tax preparation software. Here's how they rate the leading professional products.
