A common cross-border reorganization can doom eligibility for the valuable gain exclusion without thoughtful planning.

To encourage investment in solar energy (and other alternative energy sources), the Internal Revenue Code offers a credit to taxpayers who install solar energy equipment. Specifically, the taxpayer ...

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

This article summarizes the options available to taxpayers to come into compliance with FBAR and information reporting obligations.

This article focuses on the key tax and reporting areas applicable to revocable trusts and the associated planning and pitfalls that arise at the grantor’s death.

The impact of community property laws on tax issues is vast and complex. Advisers must be mindful of this when learning about their clients, whose geographical history may be as important to consider ...

A binding, nonjudicial settlement agreement, where available under state law, offers a practical alternative to a probate court ruling to revise a trust’s terms to comply with requirements to be a ...

Whether contributions, earnings, and distributions are includible in the taxpayer’s income depends on the type of foreign pension plan and whether a tax treaty exempts an event that is otherwise ...

Closely held corporations must test whether the personal holding company tax applies and what measures to take to avoid it.

This article focuses on the potential criminal consequences that can arise when a business fails to collect or pay over withheld tax.

This item summarizes some fundamental income tax considerations for employers related to stock-based compensation under U.S. federal income tax laws.