Preamble to Prop Reg REG-104259-18; Prop Reg §1.59A-1, Prop Reg §1.59A-2, Prop Reg §1.59A-3, Prop Reg §1.59A-4, Prop Reg §1.59A-5, Prop Reg §1.59A-6, Prop Reg §1.59A-7, Prop Reg §1.59A-8, Prop Reg §1.59A-9, Prop Reg §1.59A-10, Prop Reg § 1.1502-59A, Prop Reg §1.1502-100, Prop Reg §1.6038A-1, Prop Reg §1.6038A-2 …
Lawmakers and bankers at a House subcommittee hearing repeated criticisms about the FASB’s much-watched credit losses standard, saying the rules …
Rev Proc 2019-10, 2019-2 IRB In a Revenue Procedure, IRS has provided the procedures under Code Sec. 446 and Reg § 1.446-1(e) for an …
Preamble to Prop Reg REG-132881-17; Prop Reg §1.1441-1, Prop Reg §1.1441-6, Prop Reg §1.1461-1, Prop Reg §1.1461-2, Prop Reg §1.1471-1, Prop Reg §1.1471-2, Prop Reg 1.1471-3, Prop Reg …
For tax years that begin after Dec. 31, 2017 and before Jan. 1, 2026, noncorporate taxpayers that meet certain requirements …
Notice 2018-99, IR 2018-247, 12/10/2018 In a Notice and accompanying information release, IRS has provided interim guidance for taxpayers to determine …
The PCAOB is looking to increase outreach to all of its stakeholders, including the business community, in part by setting …
Notice 2018-97, 2018-52 IRB; IR 2018-246, 12/7/2018 IRS has issued a Notice and accompanying news release providing initial guidance on Code Sec. …
U.S. v. Commander, (CA 3 5/25/2018) 121 AFTR 2d 2018-1861, cert denied 12/3/2018 The Supreme Court has declined to review a …
IRS Memorandum—Updated Voluntary Disclosure Practice IRS has provided taxpayers who are concerned that their conduct is willful or fraudulent, and …
The FASB by early 2019 plans to release for public comment two minor changes to its lease accounting standard dealing …
IR 2018-242 In a news release, IRS granted taxpayers an extra day—until Thursday, Dec. 6, 2018—to file any return or …
Weiss v. Comm., (CA Dist Col 5/22/2018) 121 AFTR 2d 2018-1853, cert denied 12/03/2018 The Supreme Court has declined to review the …
Patients Mutual Assistance Collective Corp., et al., (2018) 151 TC No. 11 The Tax Court has denied a California medical-marijuana dispensary’s …
Preamble to Prop Reg REG-105600-18, Prop Reg § 1.78-1, Prop Reg § 1.861-8, Prop Reg § 1.861-9, Prop Reg § 1.861-10, Prop Reg § 1.861-11, Prop Reg § …
The House Rules Committee late on Nov. 29 approved a manager’s amendment from House Ways and Means Committee Chair Kevin …
As the 2019 deadline for public companies to comply with the FASB’s lease accounting standard creeps closer, public companies are …
Legal Advice Issued by Associate Chief Counsel 2018-004 AM 2018-004 In Legal Advice Issued by Associate Chief Counsel (Legal Advice), …