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 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 ...

In 2024, the Internal Revenue Service announced automatic payments for eligible taxpayers who had not claimed the Recovery ...

The Internal Revenue Service (IRS) and U.S. Treasury Department have issued final regulations (T.D. 10037) (Final Regulations ...

The appellate court holds that the Sec. 6213(a) deadline for filing a Tax Court deficiency petition is nonjurisdictional and ...

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 ...

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 ...

Forbes contributors publish independent expert analyses and insights. Robert W. Wood is a tax lawyer focusing on taxes and litigation.

NASHVILLE, Tenn. (WKRN) — There’s been a rise in layoffs in Tennessee. The number of people who lost their jobs increased by 12% compared to last year. When a company plans a mass layoff or plant ...

Announcing the passing of a loved one in local news media is a long standing tradition and we are proud of the trust placed in us to make these important announcements. Every notice published to our ...

The Above Court has appointed Joanne Hamilton as Personal Representative of Decedent’s Estate. Any Person having a claim against the Decedent must present the claim: (a) Before the time when the claim ...