Understanding the Implications of TCJA Income Tax Provisions Set to Expire
Evaluate your individual income tax plan for effects of TCJA provisions expiring in 2026.
What Government Contractors Need to Know about PTET
Understanding the rules and laws governing PTETs and various state rules, as well as GAAP guidance, can help make sure government contractors remain compliant and efficient.
IRS Issues Procedural Guidance for the New Revenue Recognition Rules
The IRS released guidance allowing automatic accounting method changes for taxpayers to follow the final revenue recognition regulations.
Overview of Final Regulations for 1031 Exchanges
Since the Tax Cuts and Jobs Act, the treatment of 1031 exchanges has been more complex, nuanced, and limited according to varying definitions of real property. Now with final regulations, real estate investors can make more informed decisions about which properties qualify.
Maryland Pass-through Entity Tax Election
A new State of Maryland allows pass-through entities (PTEs), including partnerships and S Corporations, to elect to pay the Maryland income tax due on both resident and non-resident owners’ share of the income from the PTE.