The Tax Court found a regulation invalid to the extent it holds the period open for the IRS to issue a final partnership adjustment longer than the statutory 270 days after a partnership has submitted ...

LLCs changing from partnership tax treatment to corporation or vice-versa may encounter issues including gain recognition.

NASBA announces new board members, bestows three awards; AICPA honors forensic and valuation professionals at annual ...

Though accounting enrollment is improving, degree completions lag in a job market with fewer entry-level opportunities.

Oscar Vives, who will speak at the AICPA’s National Tax Conference on retirement strategies, says the experience of growing ...

The report examines trends in accounting education, CPA Exam participation, and the demand for new hires within the ...