The Tax Cuts and Jobs Act of 2017 (TCJA) made significant changes to personal income taxation. In response to the federal tax law changes made…
Our Greatest Hits | The Personal Holding Company Trap: Federal Taxation
From The CPA Journal Archives
"Our Greatest Hits" is an effort to show our readers the most popular - and still avidly read - articles from our archives. This article…
Understanding the Federal Tax Gap
A Closer Look at Declining IRS Enforcement Activities
In Brief The gap between the amount of U.S. federal taxes paid and the amount of tax owed is staggering—over $450 billion per year. The…