IRS Archives

401(k) and 403(b) Forfeiture Account Rules: What Plan Fiduciaries Need to Know

401(k)

Eggs being held above a pair of baskets representing rules for handling forfeiture accounts

IRS Rules Conversion of Parent Corporation Into Partnership Qualifies as Downstream Reorganization Into Subsidiary

Accounting

Two boats speeding past one another in a river representing the merger of a parent corporation into a subsidiary corporation treated as a downstream reorganization

What Is Qualified Small Business Stock (QSBS)?

IRS

Shareholder researching on computer to determine if stock meets the definition of qualified small business stock (QSBS)

What the Latest CAMT Guidance Means for Your Partnership Reporting

Guidance

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New Rules Redefine Partnership Liabilities and Reporting

Compliance

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Case Study: Recovering $2.4 Million in Section 1202 Tax Savings After a Business Sale

IRS

New Rules Simplify Section 751 Exchange Reporting

IRS

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IRS Rules for Digital Asset Basis: What Your Business Needs to Know

Accounting

Abstract image representing various digital assets a company might have

Chicago Enacts Social Media Amusement Tax and Increases Personal Property Lease Tax to 15%

IRS

image of city skyline

IRS Issues New CAMT Guidance for Corporations with Partnership Income

IRS

Picture of IRS building

Top 5 Tax Mistakes Law Firms Make — and How to Avoid Them

IRS

Internal Revenue Service headquarters building

1099 Compliance Guide for Professional Services Firms

Compliance

Image of fly and venus flytrap representing the common 1099 pitfalls many professional services firm fall into