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Article

IRS Grants Limited Relief for Estimated Payments of CAMT Liability

April 17, 2024
Article

IRS Grants Limited Relief for Estimated Payments of CAMT Liability

April 17, 2024

The IRS on April 15 released guidance (Notice 2024-33) providing a waiver of penalties for underpayments of estimated income tax attributable to the corporate alternative minimum tax (CAMT).

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Article

IRS Issues Final Regulations under IRC Section 509(a) for Type III Supporting Organizations

April 10, 2024
Article

IRS Issues Final Regulations under IRC Section 509(a) for Type III Supporting Organizations

April 10, 2024

The Treasury Department and IRS on Oct. 13, 2023, released for publication in the Federal Register final regulations (T.D. 9981) providing guidance under Internal Revenue Code (IRC) Section 509(a) on the prohibition on certain gifts or contributions to Type I and Type III supporting organizations from persons who control a supported organization.

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Article

Estate of Fry: Tax Court Rules for Taxpayer on Related-Party Advances

April 3, 2024
Article

Estate of Fry: Tax Court Rules for Taxpayer on Related-Party Advances

April 3, 2024

A recent Tax Court opinion has garnered attention with respect to the treatment of certain obligations as either debt or equity for tax purposes, an issue that can involve significant uncertainty and generally requires a facts and circumstances analysis in each case.

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Article

A Primer on the Taxation of Custom Software

April 3, 2024
Article

A Primer on the Taxation of Custom Software

April 3, 2024

States often interpret the distinction between prewritten and custom software narrowly, leading to disputes among the government, custom software vendors, and purchasers.

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Article

Tech’s 2024 Guide to Tax Planning

March 22, 2024
Article

Tech’s 2024 Guide to Tax Planning

March 22, 2024

Tech companies in particular face a significant number of possible tax law changes and challenges in 2024, opening the door for new opportunities and risks. Read the insight to learn about making informed tax planning decisions.

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Article

Court of International Trade Opines on Application of “Other-Other” Rule under Substitution Unused Merchandise Drawback

March 21, 2024
Article

Court of International Trade Opines on Application of “Other-Other” Rule under Substitution Unused Merchandise Drawback

March 21, 2024

On January 30, 2024, the U.S. Court of International Trade (CIT) issued an opinion (Spirit AeroSystems, Inc. v. United States, slip op. 24-10) that may impact the use of substitution-based unused merchandise drawback.

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Article

Virginia Issues Final PTET Guidance for Tax Years 2022-2025 and Retroactive Guidance for Tax Year 2021

March 20, 2024
Article

Virginia Issues Final PTET Guidance for Tax Years 2022-2025 and Retroactive Guidance for Tax Year 2021

March 20, 2024

On January 17, the Virginia Department of Taxation (DOT) issued final guidelines for the commonwealth’s pass-through entity tax (PTET) for tax years 2022 through 2025, and on March 4, it issued guidelines for making a retroactive PTET election for tax year 2021.

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Article

Revisiting Eligibility for Small Business Taxpayer Exemptions

March 20, 2024
Article

Revisiting Eligibility for Small Business Taxpayer Exemptions

March 20, 2024

Many taxpayers (and their tax return preparers) have eagerly embraced the small business exemptions provided under the Tax Cuts and Jobs Act (TCJA) as a helpful planning tool to streamline compliance processes and reduce taxable income.

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The BDO Tax Strategist 2024 Webcast Series

Every business decision has a tax implication. Explore strategies to help your business minimize its total tax liability. Register for the full series today!

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