IRS Issues Final REGs on Deduction for Qualified Transportation Fringe and Commuting Expenses
The IRS has issued final regs on the deductions for qualified transportation fringe and commuting expenses following changes made by …
The IRS has issued final regs on the deductions for qualified transportation fringe and commuting expenses following changes made by …
By Melissa A. Oaks, J.D., LL.M. …
The IRS has issued final regs on the ownership attribution rules under Code Sec. 958(b); that Code section was modified by …
The IRS has issued final regs that clarify the definition of qualifying relative for purposes of various provisions of the …
IRS has issued proposed reliance regs that reflect the 2017 Tax Cut and Jobs Act (P.L. 115-97, TCJA) rules that eliminate …
The IRS has proposed reliance regs under Code Sec. 529A that provide guidance on the amended contribution limits applicable to …
A federal district court has dismissed four states’ constitutional challenge to the state and local tax (SALT) deduction cap enacted …
The IRS has updated its enrolled agent (EA) news webpage with information about the new EA logo, enrollment renewal, and …
In a Revenue Procedure and accompanying News Release (Rev Proc 2019-38, 2019-42 IRB; IR 2019-158, 9/24/2019), IRS has finalized a …
IRC §168(k) allows an additional first-year (“bonus”) depreciation deduction in the placed-in-service year of qualified property. In August 2019, IRS …