Charles A. Redd details the problematic provisions of the proposed regulations regarding the determination of the final value of property for the purposes of establishing its basis.

Sandra G. Swirski discuss new and proposed governmental rules and regulations of this asset class.

David A. Handler and Alison E. Lothes highlight the most important tax law developments of the past month.

Legal editor Anna Sulkin discusses this month's cover.

Editor in Chief Susan R. Lipp discusses this month's issue.

Helping clients do charitable planning properly will boost your business. Here are some options.

Round numbers, cryptocurrency transactions and the child tax credit could all be possible triggers for an audit.

Criminal charges are also a possibility.

The bill passed the House and is now awaiting Senate approval.

Appeals court makes forum shopping more difficult for affluent New Yorkers seeking divorce.