Opt-out election was irrelevant, according to the IRS.

Embracing a broader range of non-English speakers and upping staff are at the top of the agenda, but enforcement remains paramount, Rettig says.

But guidance remains murky in the event of no deal.

What you see isn’t necessarily what you get.

No good deed goes untaxed, so who has to pay?

There’s a common trend in efforts to address income inequality.

A look at Pennsylvania's 4-part McKinney test.

Consider clients’ charitable goals.

Sale of family business was a sham transaction, says federal appeals court.