No. 56-6, June 2025
Index
- Announcement 2024-40: A gift and a curse?
- Bankruptcy trustee cannot avoid transfer of funds to IRS.
- CHIPS Act final regs offer many taxpayer-friendly provisions.
- Distributions of Sec. 704(c) property by an LLC. (limited liability company)
- Federal excise tax traps for the unwary.
- Forfeiture of IRA is not a taxable distribution. (individual retirement account)
- Global expansion of e-invoicing and digital reporting obligations for nonresidents.
- Investing in life: Longevity technology and planning for an extended horizon.
- Microcaptive insurance arrangements subject to new rules.
- Powers of attorney for partnerships.
- Retail delivery fees generate some bumps in the road.
- Retroactive state tax legislation and interpretations: Ohio update.
- Rewarding Sustainability: A Gamified Mobile Application for Urban Organic Waste Composting. (Brazil)
- Sec. 181: Will 2025 be the series finale?
- Strategic trade management in 2025: Navigating and mitigating tariffs.
- Treaty-based foreign tax credit and net investment income tax.
- What I wish I'd known when partners exit a firm.
- What is a platform? The state and local tax answer.