Feature Articles

Estate and Related Planning for Real Estate Developers under the TCJA

February 2019 0

Real estate developers and investors need to address estate planning. This need is likely not urgent, as it is unlikely that a Democratic House and…

The Status of the ‘Marriage Penalty’: An Update from the Tax Cuts and Jobs Act

February 2019 0

One of the objectives behind a progressive income tax structure is to achieve a redistribution of wealth by imposing higher taxes on those who earn…

Proposed Regulations Clarify the IRC Section 199A Deduction

January 2019 0

In Brief One of the most discussed changes in the Tax Cuts and Jobs Act of 2017 is the pass-through entity deduction created by the…

Videos & Media

Voices of the Profession: An Interview with Jeffrey Hales

October 2018 0

This episode of our Voices of the Profession video series features an interview with Jeffrey Hales, a professor at Georgia

October 2017 Issue

Pitfalls of New York’s Driver License Requirement

November 2017 0

Tax season is only two months away, and while there is much uncertainty surrounding the probability of real federal tax

Letters to the Editor

‘Firing’ Bad Clients

February 2019 0

I have to take issue with Jason Ackerman's column, “It's Time to Fire Bad Clients” on “firing” bad clients (October