by RSM US LLP | Jul 20, 2023
< Back to the Insights Gallery Tax Court once again denies related party bad debt deductionARTICLE | July 20, 2023Authored by RSM US LLPExecutive summary: Allen v. Comm’r and the importance of properly documenting debtThe Tax Court has yet again denied a taxpayer’s...
by RSM US LLP | Jun 8, 2023
< Back to the Insights Gallery Wayfair turns five: A coming of age storyARTICLE | June 08, 2023Authored by RSM US LLPExecutive summary: Wayfair turns five, but may need some self-reflectionFive years ago, the U.S. Supreme Court issued the most important state tax...
by RSM US LLP | May 31, 2023
< Back to the Insights Gallery Minnesota adopts retail delivery feeARTICLE | May 31, 2023Authored by RSM US LLPExecutive summary: Minnesota follows Colorado with retail delivery feeOn May 24, 2023, Minnesota Gov. Tim Walz signed House File 2887, imposing a retail...
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...
by RSM US LLP | Apr 24, 2023
< Back to the Insights Gallery M&A considerations resulting from the new required tax treatment of R&D costsARTICLE | April 24, 2023Authored by RSM US LLPAn unfavorable change in the required tax treatment of research and development expenditures is affecting...
