§174 Capitalization Updates: What We Know

§174 Capitalization Updates: What We Know

The IRS provided guidance on the automatic change issue for §174 but is silent on what should or should not be included in the §174 capitalization. We are watching this issue closely and want to share with you where it stands right now. Download PDF − By Mark Dunning,...
State Taxation of Gross Receipts CPE

State Taxation of Gross Receipts CPE

Learn which businesses are subject to gross receipts tax, what’s nexus in these states, and how to reduce tax burdens on businesses. Join Meredith Smith and Tram Le for CPE as they cover the wide world of state taxation of gross receipts in this live 110-minute CPE...
Water’s Edge Election Changes in Montana

Water’s Edge Election Changes in Montana

The Montana Department of Revenue (MDOR) has changed their water’s edge election process, making the election to cover calendar years 2023, 2024, and 2025 due by March 30, 2023. By Stacey Roberts The Montana Department of Revenue (MDOR) has changed their water’s edge...