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IRS Releases Advance Payment Proposed Regulations for Accrual Method Taxpayers, Providing One-Year Deferral

On September 5, the IRS released guidance in the form of proposed regulations (Prop. Reg. §1.451-8) that address the receipt of payments from customers

Advance Payments: Potential for Longer Term Deferral under Newly Issued Regulations, Repeal of Regulation §1.451-5

Back in July, the IRS formally removed regulation §1.451-5 from the Code of Federal Regulation. The regulation had permitted some companies to defer

Current and Forecasted Conditions Play Havoc with Higher Ed Revenue Growth

According to the National Center for Education Statistics, the number of high school graduates in the Northeast and Midwest is projected to decrease between

Revised Form W-4

As a result of the Tax Cuts and Jobs Act passed in December of 2017, the IRS recently revised Form W-4: Employee’s Withholding Allowance Certificate.

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Update: Tax Change to Receiving Advance Payments

It’s doubtful that Bret Michaels was exhibiting any sort of clairvoyant talent and was actually referring to the Tax Cuts and Jobs Act of 2017 (the

Form 990-T Fiscal Year 2017 Corporate Filers Blended Tax Rate

Just in case you hadn’t already heard enough about the 2017 Tax Cuts and Jobs Act (TCJA), here is some beneficial information for corporations calculating

Additional Opportunity Zone Regulations Issued

On April 17, the IRS finally issued additional guidance (the 4/17 proposed regulations) concerning qualified opportunity zone (QOZ) investments following

The List of Nondeductible Expenses Continues to Grow

The Tax Cuts and Jobs Act (TCJA) has made significant changes to the tax code and the related underlying deductions available to taxpayers. These changes

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Defining UBIA for Oil and Gas Producers

One of the most impactful changes resulting from 2017’s Tax Cuts and Jobs Act was the introduction of the deduction for qualified business income

Qualified Business Income and Percentage Depletion Interaction

The Tax Cuts and Jobs Act (TCJA) of 2017 brought about many changes in the tax code, including the introduction of new provisions. Luckily, deductions

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