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The Qualified Business Income Deduction: Proposed Regulations Shed Light on Several Key Issues

The 2017 tax reform bill created a new deduction for owners of pass-through entities (partnerships, LLCs taxed as partnerships, S corporations, and sole proprietorships) of up to 20 percent of their "qualified business...more

IRS Finally Provides Important Penalty and Filing Relief on the Section 965 Tax for Qualifying Individuals

In three new Q&As issued this past Monday, June 4, 2018, the IRS has provided important guidance and penalty relief for individual taxpayers living abroad or in the U.S. whose "total transition tax liability is less than $1...more

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