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Fifth Circuit Clarifies Limited Partner Status for Self-Employment Tax Purposes
Mar 10, 2026 Phil L. Jelsma

Fifth Circuit Clarifies Limited Partner Status for Self-Employment Tax Purposes

IRS Issues Interim Guidance On Bonus Depreciation
Feb 10, 2026 Phil L. Jelsma

IRS Issues Interim Guidance On Bonus Depreciation

IRS Moves to Define Rules for Trump Accounts
Jan 12, 2026 Phil L. Jelsma

IRS Moves to Define Rules for Trump Accounts

New Guidance Issued For Rural Opportunity Zone Investors
Nov 25, 2025 Phil L. Jelsma, Ulrick T. Matsunaga

New Guidance Issued For Rural Opportunity Zone Investors

Joint Ventures in Opportunity Zones: What the New Rules Mean for Investors and Developers
Sep 25, 2025 Phil L. Jelsma, Ulrick T. Matsunaga

Joint Ventures in Opportunity Zones: What the New Rules Mean for Investors and Developers

Shoreline
Mar 6, 2024 Phil L. Jelsma

Tax Deadlines Extended for Flood Victims

Envelope
Aug 7, 2023 Phil L. Jelsma

IRS Notice and Demand Letter Causes Confusion

Clock and paperwork
Aug 3, 2023 Phil L. Jelsma

When is Unpaid Rent a Liability?

Phil Jelsma
Jun 16, 2023 Phil L. Jelsma

Insight Alert: Profits Interests Ruling

Exchanging tax forms
Jan 24, 2023 Phil L. Jelsma

A Bright Spot Following Torrential Rains

Calculator
Jan 3, 2023 Phil L. Jelsma

A Look at the Bonus Depreciation Phase Out

Woman doing taxes.
Oct 19, 2022 Phil L. Jelsma

FinCEN’S Final Rules Require Disclosure of Ownership