Final regs cover tax return preparer due diligence penalty under Sec. 6695(g)
Preparer Due Diligence Penalty under Section 6695(g) TD 9842, Reg § 1.6695-2 IRS has issued final regs on the tax return …
Preparer Due Diligence Penalty under Section 6695(g) TD 9842, Reg § 1.6695-2 IRS has issued final regs on the tax return …
Tax Cuts and Jobs Act: A comparison for businesses (IRS website, Oct. 31, 2018) IRS has posted a useful comparison …
Preamble to Prop Reg REG-114540-18, Prop Reg 1.956-1, IR 2018-210, 10/31/2018 Amount Determined Under Section 956 for Corporate U.S. Shareholders IRS has …
Letter from Charles Rettig to Rep. Courtney In a letter to Rep. Joe Courtney (D-CT), IRS Commissioner Charles Rettig clarified …
Preamble to Prop Reg REG-115420-18, Proposed Reg § 1.1400Z-2(a)-1, Proposed Reg § 1.1400Z-2(c)-1, Proposed Reg § 1.1400Z-2(d)-1, Proposed Reg § 1.1400Z-2(e)-1; IR 2018-206, 10/19/2018 Proposed …
Preamble to Prop Reg REG-104872-18; Reg. §1.451-5 Proposed reg; Removal of regs on Advanced Payments for Goods and Long-Term Contracts IRS …
Notice 2018-76, 2018-42 IRB; IR 2018-195, 10/3/2018 In a Notice and accompanying information release, IRS has provided transitional guidance on the …
Notice 2018-78, 2018-42 IRB In a Notice, IRS has announced that the due date for the basis election described in …
Notice 2018-80, 2018-42 IRB In a Notice, IRS has announced that it intends to issue proposed regs providing that market …
The SEC’s interpretive guidance that lets companies use good faith estimates to adjust for the income tax effects of the …