Series I U.S. savings bonds are a popular investment, but the federal income tax consequences are anything but ...
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 ...
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 IRS may grant a reasonable extension if the taxpayer provides satisfactory evidence of acting reasonably and in good ...