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Vacation Home Rentals and the TCJA (JofA) - The law known as the Tax Cuts and Jobs Act may have unforeseen indirect consequences for taxpayers with dwellings used for both short-term rental and personal purposes, often referred to as mixed-use vacation homes. ADVERTISEMENT Share our news via Twitter and Facebook, on your personalized news page. MORE HEADLINES Four Items That Should Be in Every Firmâs Ownership Agreement (Accounting Today) - Most ownership agreements contain the critical basic terms you need to have. These include, but are not limited to, language that covers governance issues, compensation, retirement, and admission of new partners. 68% of Small Business Don't Have a Disaster Plan (CPA Practice Advisor) - A majority (68 percent) of small-business owners donât have a written disaster recovery plan â even though about half (49 percent) said it would take their business at least three months to recover. Lesson From The Tax Court: No Stopping The Perpetual Debate About Conservation Easements (TaxProf Blog) - The recent case of Harbor Lofts Associates, Crowninshield Corporation, Tax Matters Partner v. Commissioner teaches yet another lesson on the importance of the perpetuity requirements... The Best Antivirus Protection of 2018 (PC Mag) - Antivirus software is critical for every PC. Without it, you risk losing your personal information, your files, and even the cash from your bank account. We've tested more than 40 utilities to help you pick the best antivirus protection for your computers. Taxation Accounting/Audit |  TOP 5 MOST READ TOOLS OF THE TRADE e-BREAKS  When I Grow Up, I Want to be a Tax Accountant   |