Final regs issued on partnership’s allocation of creditable foreign tax expenditures
TD 9871, Reg. § 1.704-1 IRS has issued final regs on the operation of the safe harbor rule in Reg. § 1.704-1(b)(4)(viii), …
TD 9871, Reg. § 1.704-1 IRS has issued final regs on the operation of the safe harbor rule in Reg. § 1.704-1(b)(4)(viii), …
TD 9873; Reg §1.506-1 The IRS has finalized regs under Code Sec. 506, that discuss the requirement that social welfare organizations notify …
Code Sec. 170(a) allows a deduction for charitable contributions paid within the tax year. Code Sec. 170(b)(2)(A) limits a corporation’s current charitable contribution …
Background. TAS is an independent organization within IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help …
In 2015, IRS convened a Security Summit with chief executive officers and leaders of private sector firms and federal and …
Preamble to Prop Reg REG-106877-18; Prop Reg §53.4968-1 IRS has issued proposed reliance regs for determining the 1.4% excise tax on …
The Malulani Group, Limited, and Subsidiary, (CA 9 6/12/2019) 123 AFTR 2d ¶2019-776 The Court of Appeals for the Ninth Circuit …
Notice 2019-42, 2019-29 IRB In a Notice, IRS has designated two additional census tracts in Puerto Rico as qualified opportunity …
T.D. 9866; Reg §1.78-1, Reg §1.861-12, Reg §1.965-7 IRS has finalized certain of the foreign tax credit (FTC) proposed regs that it issued …
Ferguson, TC memo 2019-40 The Tax Court has held that, where a custom homebuilder conducted his business via several corporations and …