Federal LegislativeOctober 1, 2026
TCJA Sunset Provisions and the 2025 Cliff
Congress made most TCJA provisions permanent, averting a major tax cliff.
2 stories by Simone Kurihara
Business TaxationSeptember 22, 2026
Basis Tracking in Partnerships After TCJA and the Section 754 Election
Section 754 elections deserve closer scrutiny after tax law changes raised the stakes.