Tax code

Crypto help wanted; PPP and R&D; SEO tips; and other highlights from our favorite tax bloggers.

Most tax practitioners and real estate investors are aware of the depreciation-related changes to the tax code in recent years. However, because of the rapid changes to these rules, many people are less aware of the interactions between these provisions.

Section 355 of the Internal Revenue Code provides a powerful tool in corporate restructurings.

The limitation on net operating losses under the 2017 tax reform were mostly reversed in the stimulus package in March, but there are some complexities to keep in mind.

A little-used part of the U.S. tax code allows foundations to use some of their endowments as “program-related investments.”

To better understand how the U.S. tax rules apply to virtual currency, one can view the many technical issues that arise as answering one of four questions.

Research credits could look very different for some companies in 2020 compared to other years.

The Internal Revenue Service guidance caused some consternation among some small businesses and tax experts.

The American Institute of CPAs’ Professional Ethics Executive Committee has decided to postpone the effective dates for three of its ethics interpretations in its Code of Professional Conduct for one year, due to the impact of the novel coronavirus pandemic.

Small businesses that manage to get their Paycheck Protection Program loans forgiven may find themselves losing valuable tax breaks, according to new guidance from the Internal Revenue Service.