The Internal Revenue Service (IRS) and U.S. Treasury Department have issued final regulations (T.D. 10037) (Final Regulations ...
In 2024, the Internal Revenue Service announced automatic payments for eligible taxpayers who had not claimed the Recovery ...
The IRS published final regulations that scrap the proposed funding rule and ease compliance for M&A deals, preferred stock, and netting provisions.
The appellate court holds that the Sec. 6213(a) deadline for filing a Tax Court deficiency petition is nonjurisdictional and ...
The IRS has issued a private letter ruling on Section 1362(f) of the Internal Revenue Code, concluding that taxpayer will continue to be treated as an S corporation because taxpayer’s ...