Final Regs under Sec. 163(j) Address Key Definitions and Calculations
IRS has issued final regs on the Code Sec 163(j) business interest expense deduction that reflect changes made by the Tax Cuts …
IRS has issued final regs on the Code Sec 163(j) business interest expense deduction that reflect changes made by the Tax Cuts …
Reminder: This June, IRS announced that all Income Verification Express Service (IVES) participants must review and complete an electronic signature and …
The IRS has issued final regs under the global intangible low-taxed income (GILTI) and subpart F income provisions of the …
The IRS has issued temporary regs that permit consolidated groups (that acquire new members that were members of another consolidated …
On its website, the IRS has announced that, for a Qualified Intermediary (QI), Withholding Foreign Partnership (WP), and Withholding Foreign …
The IRS has proposed regs regarding the tax on excessive compensation paid to tax-exempt organization executives. Background. Under Code Sec. 4960(a), …
The IRS has released final rules updating the information reporting requirements for tax-exempt organizations. These final rules adopt the proposed …
On the IRS website, the IRS Commissioner has explained that the IRS anticipates bringing more people back into its campuses …
IRS has provided additional information, in the form of FAQs, about economic impact payments under the CARES Act. One FAQ …
IRS has finalized, without substantive change, 2016 proposed regs that treat certain indebtedness as stock that is issued by a corporation …