The notice provides an optional interim simplified method of determining whether a corporation is an applicable corporation for purposes of the corporate AMT and relief from the Sec. 6655 penalty for ...
The Internal Revenue Service (IRS) and U.S. Treasury Department have issued final regulations (T.D. 10037) (Final Regulations ...
The plan’s promised enhancements include improving claims submittal and processing and communication with whistleblowers.
Taxpayers who make frivolous arguments in Tax Court risk the imposition of penalties by the court of up to $25,000.
The IRS published final regulations that scrap the proposed funding rule and ease compliance for M&A deals, preferred stock, and netting provisions.
The IRS and Treasury have issued final regulations (TD 10037) that eliminate stock repurchase excise tax exposure for M&A transactions, ...
Stephanie Murrin underpaid her taxes from 1993 to 1999 because her tax preparer, Duane Howell, placed false or fraudulent entries on her tax returns with an intent to evade tax. Murrin did not intend ...
On November 24, 2025, the IRS published final regulations (the “Final Regulations”) providing comprehensive guidance on the application of the excise ...
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 ...
Some results have been hidden because they may be inaccessible to you
Show inaccessible results
Feedback