Many tax, expensing, and penalty figures are adjusted annually for cost-of-living increases. These adjustments reflect the average chained Consumer Price …
Many tax, expensing, and penalty figures are adjusted annually for cost-of-living increases. These adjustments reflect the average chained Consumer Price …
The IRS has received many recommendations ahead of the release of its regulatory to-do list through summer 2023. The agency …
The IRS has released a procedure that provides a new, simplified method for obtaining an extension of time to make …
The IRS has issued proposed regs that provide guidance on the proper use of present-value principles in determining the amount …
In Chief Counsel Advice, the IRS has ruled that a trust’s transfer of assets to a third-party bank account at …
The IRS has released final regs that adopt the special rule provided in the proposed regs issued in November 2018 …
Preamble to Prop Reg REG-106706-18; Prop Reg §20.2010-1, Prop Reg §20.2010-3; IR 2018-229, 11/20/2018 Proposed reg—Estate and Gift Taxes; Difference in the Basic …
Notice 2018-61, 2018-31 IRB In a Notice, IRS has announced that it intends to issue regs that clarify the effect …
On December 22, President Trump signed into law H.R. 1, the “Tax Cuts and Jobs Act,” a sweeping tax reform …