Ideas & Insights

Procedures provide guidance for the retroactive expensing of qualified improvement property and reconsidering of elections.

Corporate taxpayers filing a consolidated return have an added layer of rules to navigate when carrying back a net operating loss.

The IRS provided long-awaited guidance for taxpayers anxious to take advantage of the NOL provisions in the CARES Act.

Recent guidance extends certain deadlines for LIHTC, WOTC, and Historic Rehabilitation tax credits because of COVID-19.

Recent guidance provides that certain deadlines, including the allowable time to invest in a QOF, are now extended because of COVID-19.

The IRS issued guidance extending the time for taxpayers to file certain Form 3115s and Form 1128s to July 15, 2020.

As businesses renegotiate debts in the aftermath of COVID-19, it is critical to understand whether the debt is considered publicly traded.

State tax cash-flow maximization and risk minimization are available for private equity groups and their portfolio companies.

Cash-flow maximization and support opportunities are available to the fashion and beauty industry reeling from COVID-19.

Accelerating worthless stock deductions on an insolvent subsidiary without disposing of the business to increase NOL carrybacks.

Delaware notices advise companies to either participate in the state’s unclaimed property VDA Program or be subject to an audit.

State tax considerations and opportunities as the pandemic impacts grocer revenues, supply chains and employment.

Immediate and retroactive expensing of qualified improvement property creates tax saving opportunities for taxpayers.

State and local tax opportunities are available for restaurants for cash flow maximization and support during the pandemic.

What digital transformation issues are retailers concerned with, and what might give them a leg up on the competition?

New proposed regulations provide helpful examples of business entertainment and meals deductions still permissible after TCJA restrictions.

How have the apparel, hospitality, technology and life sciences industries been affected by the spread of the coronavirus? RSM explores.

Successful fashion executives must keep the consumer top of mind in 2020. What other trends are affecting fashion and apparel businesses?

Get yourself up to speed on the latest trends in private equity and mergers and acquisitions with the 2019 annual CP Industry Spotlight.

Department issued compliance alert explains the sales and use tax collection responsibilities for marketplace facilitators and sellers.