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Modification of Credit Prior Year Minimum

The TCJA repealed the Alternative Minimum Tax (AMT) for corporations effective for tax years beginning after December 31, 2017. In addition, IRC Section

American as Baseball Games and Apple Pie – the Business Meal Deduction

If there is one negative aspect of the 2017 Tax Cuts and Jobs Act (TCJA) that taxpayers have had trouble stomaching more than the reduction in the state

Don’t Overlook Tax Benefits When Purchasing Construction Equipment

As construction company owners assess labor, material and equipment needs, it’s important to keep in mind that most equipment purchased for a jobsite

2020 Congressional Research Service Report on TCJA Impact on Families

The Congressional Research Service (CRS), which serves as a nonpartisan shared staff to members of Congress and congressional committees, and operates

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Proposed Regulations Issued on Source of Income for Certain Sales of Personal Property

The Treasury Department and Internal Revenue Service recently released proposed regulations (REG-100956-19) that modify the rules for determining the source

After the Auld Lang Syne: 2020 Estate Plan Resolutions

The ball has dropped, Auld Lang Syne's been sung, and we’ve all rushed out to sign up for that fitness membership that we've convinced ourselves
Tax, Tax Reform, TCJA
PJ Rogers | 12.20.2019

Update: Halfway There – Tax Cuts and Jobs Act Guidance Catching Up

Planning for the 2019 tax season is in full swing now that the November 15 tax-exempt organization filing deadline has passed. In stark contrast to last
Tax, TCJA
Kirk Mitchell | 12.19.2019

New Federal Government Spending Bill Includes Significant Tax Provisions

As part of an overall $1.4 trillion spending package (two separate bills) expected to make its way through the House and Senate and then onto President

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IRS to Focus on Companies That Owe Taxes on Offshore Profits

The Internal Revenue Service recently announced it would focus on companies that owe taxes on overseas profits (a Section 965 tax, or as some call it,

Are you in the best structure for you?

Now that we have had some time to digest the Tax Cuts and Jobs Act (TCJA) legislation passed in late 2017, it seems like a good time to sit back and ask

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