by RSM US LLP | Dec 1, 2025
< Back to the Insights Gallery Top trends for tax technology in 2026 and beyondARTICLE | December 01, 2025Authored by RSM US LLPAs generative artificial intelligence moves from theory to practice, the tax world shares the exhilaration. What seemed experimental just...
by RSM US LLP | Oct 24, 2024
< Back to the Insights Gallery Proposed regulations to treat "basket transactions" as listed transactionsARTICLE | October 24, 2024Authored by RSM US LLPExecutive summaryThe IRS has identified certain financial arrangements known as basket contract transactions as...
by RSM US LLP | Feb 12, 2024
< Back to the Insights Gallery Bad debt tax deduction method proposed for financial institutionsARTICLE | February 12, 2024Authored by RSM US LLPExecutive summaryAre you in finance or tax management at a bank or insurance company? Would you like to simplify your...
by RSM US LLP | Dec 1, 2023
< Back to the Insights Gallery Tax Court rules state law limited partner may be subject to self-employment taxARTICLE | December 01, 2023Authored by RSM US LLPExecutive summary: Limited partner exception from self-employment taxIn ruling on a motion for partial...
by RSM US LLP | Apr 25, 2023
< Back to the Insights Gallery FAQ: Capitalization and amortization of R&D costs under new section 174 rulesARTICLE | April 25, 2023Authored by RSM US LLPThe required capitalization and amortization of research and development costs under the new section 174 rules...
