The Bipartisan Budget Act (BBA) of 2015 changed the way partnerships make adjustments to their previously filed tax returns for tax years beginning after December
On Friday, November 5th, the House passed (228-206) the Infrastructure Investment and Jobs Act (the Infrastructure Bill, the Bill). The Bill passed in the Senate
The Infrastructure Investment and Jobs Act (Infrastructure Bill) is part of the larger efforts contained in the Build America Back Better Act (BABBA), the legislation
Massachusetts passed budget legislation that allows eligible pass-through entities, including S corporations, partnerships, and limited liability companies (LLCs), to pay an elective excise tax on
ARB Principal David V. Jean CPA, CCIFP, CExP, provides a detailed overview of like-kind exchanges. From discussing the “loophole” that allows taxpayers to defer and