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

What Is the ‘Cost’ of Audit Committees?

January 2019 0

I read with some concern the article by Arthur J. Radin, “Are Audit Committees Worth the Cost?” published in the