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PATH Special Tax Rates for Timber for Corporate Sales

Individual taxpayers have long benefited from Section 631 of the Internal Revenue Code, which allows for a special long-term capital gains tax rate on ... read more >

Can Over-the-Road Truck Drivers Establish a Tax Home?

With the tax deadline steadily approaching, taxpayers should begin to assess their business expenses to determine if they are eligible for any itemized ... read more >

Lower Refunds on Excise Tax for Propane Users

On December 18, 2015, President Obama signed into law the Protecting Americans from Tax Hikes Act (PATH), which made permanent certain tax provisions that ... read more >

Internet Domain Names: Capitalization or Amortization?

Tax|Technology

By Mike Winsko

In a recently issued Chief Counsel Advice Memorandum (CCA 201543014), the IRS has concluded that costs incurred by a taxpayer to acquire internet domain ... read more >