No. 57-1, January 2026
Index
- 2025 tax software survey: AICPA members in tax practice assess how their return preparation software performed during tax season and offer insights into their procedures. (American Institute of Certified Public Accountants)
- Deducting corporate charitable contributions: Some key limitations and requirements differ from those with respect to individuals.
- Effects of the OBBBA on higher education. (One Big Beautiful Bill Act of 2025)
- IRS generally eliminates 5% safe harbor for determining beginning of construction for wind and solar projects.
- IRS met written-supervisory-approval requirement for penalty.
- IRS proposes using NAICS to determine lines of business for certain fringe benefit exclusions. (North American Industry Classification System)
- IRS rules for first time that REIT's income from markup on electricity from EV charging stations is rents from real property. (real estate investment trust, electric vehicles)
- IRS rules that community trust and affiliated nonprofit corporation can file a single Form 990.
- Murrin and Zuch provide insight into the limits of taxpayers' rights: Taxpayers, such as those in Zuch and Murrin, can face unique circumstances where the law overrides their intentions.
- Prop. regs. issued on new qualified tips deduction. (proposed regulations)
- Representing taxpayers with IRS identity protection and theft victim assistance.
- TEFRA petition filing deadline is jurisdictional. (Tax Equity and Fiscal Responsibility Act of 1982)
- White House makes recommendations on digital asset transactions.