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Daily Tax Report

For over 50 years, Bloomberg BNA’s renowned flagship daily news service, Daily Tax Report® has helped leading practitioners and policymakers stay on the cutting edge of taxation and accounting information with objective, comprehensive reporting and expert analysis on crucial legislative, regulatory, and legal tax developments — every business day.

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EXPERT NEWS & COMMENTARY

Monitor all of the important tax issues that influence the way you do business, with in-depth, objective daily news from Washington, D.C, the states, and around the world.

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TRUSTED ANALYSIS

Gain additional insight from Analysis & Perspectivearticles, BNA Insights, interviews, text supplements, and the annual Tax and Accounting Outlook, written by Bloomberg BNA’s expert editorial staff.


WHAT’S AVAILABLE

Daily Tax Report®

Your comprehensive source for news on key federal, state, and international legislative, regulatory, and judicial tax-related developments, including pensions and accounting. The Report provides full text of key legislative, regulatory, and judicial documents. The status of tax-related bills pending in Congress is updated with Hill Watch, a chart published at key intervals during each session, in addition to daily listings of congressional debates, reports filed, committee actions and meetings, and hearings scheduled. You also receive periodic special supplements and an annual Outlook report, along with perspective and trend articles by outside experts, interviews with key policymakers, and analysis by Bloomberg BNA editors.

Daily Tax RealTime®

Get concise summaries of significant regulatory, legislative, and judicial developments, along with the full text of important IRS and other tax-related documents. Bloomberg BNA delivers these materials on the Web and e-mails updates as they are posted to provide you timely updates between daily issues. (Only Daily Tax Report Web subscribers receive Daily Tax RealTime.)

TaxCore®

This comprehensive database of tax-related documents from Congress, the IRS, and dozens of other sources is reproduced verbatim on the Web. The TaxCore® database contains the full text of thousands of congressional tax bills, IRS regulations and guidance, court decisions, official reports, statements, transcripts, memoranda, rulings, opinions, and other materials issued by public and private sector agencies and organizations in Washington, D.C., and nationwide. The database is both indexed and fully searchable to make locating any tax document quick and easy. 

BNA Insights

BNA Insights articles feature unique perspectives from expert tax professionals and thought leaders on judicial, regulatory, and legal developments.

Primary Sources

TaxCore® documents and databases include full text of thousands of primary and analytical source materials issued by federal and state agencies and private sector organizations, enabling you to find what you need— quickly and easily. This includes:

  • Comment Letters
  • Congressional Research Service Reports
  • Federal and State Court Decisions
  • Federal Tax Legislation
  • IRS and Treasury Department Regulations, Guidance, Memoranda, Rulings, Opinions, and other materials
  • Tax Treaties and Agreements
  • Transcripts of IRS hearings

TOPICS COVERED

Expert Analysis
  • Banking and Finance 
  • Capital Gains 
  • Corporate Taxes 
  • Electronic Commerce Taxes 
  • Estate Tax 
  • Health Care 
  • Pensions and Benefits 
  • Sales and Use Taxes 
  • Tax Credits and Exclusions 
  • Tax Evasion 
  • Tax Reform 
  • Tax Shelters
Authorities
  • Internal Revenue Service 
  • Treasury Department 
  • Labor Department’s Employee Benefit Security Administration 
  • Financial Accounting Standards Board 
  • Public Company Accounting Oversight Board 
  • International Accounting Standards Board 
  • State tax agencies

AUTHORS

Joshua Bamfo

Joshua Bamfo - Senior Economic Consultant - Transfer Pricing, Ernst & Young, Atlanta.

 

Alison Bennett

Alison Bennett has been with BNA more than 17 years, 15 of them on the Daily Tax Report staff covering tax regulations and tax policy. She has a Bachelor of Arts in journalism from the College of Journalism at the University of Maryland, College Park, and a Master of Arts in legislative affairs from the Graduate School of Political Management at the George Washington University, Washington, D.C. Her areas of specialization are international taxes, tax treaties, tax shelters, corporate taxes, and financial products.

 

Lydia Beyoud

Lydia Beyoud is a reporter for Daily Tax Report. She previously worked for the Investigative Reporting Workshop in Washington, D.C., as well as in magazine and book publishing. She holds a bachelor’s degree in international studies from Portland State University in Portland, Ore., and a Master’s in journalism and public affairs from American University.

 

Alden J. Bianchi

Alden J. Bianchi, B.S., Worcester Polytechnic Institute (1974); J.D., Suffolk Law School (1978); LL.M., Georgetown Law Center (1979); LL.M. (tax), Boston University School of Law (1984); Employee Benefits Committee of the American Bar Association Tax Section; Massachusetts Bar (1978), Illinois and District of Columbia Bars (1979).

 

Herman Bouma

Herman B. Bouma, Esq. is a technical director with Buchanan Ingersoll & Rooney PC in Washington, D.C. and is a frequent contributor to BNA's International Journal.

 

Jane Bowling

Jane Bowling has been a copy editor for the Daily Tax Report since 1998. She previously worked as a legal affairs reporter and editor for the Daily Record in Baltimore, Md., and as an estates and trusts attorney. She holds bachelor's degrees in journalism and mathematics from Morehead State University in Morehead, Ky., and a J.D. from the University of Kentucky College of Law in Lexington. She is licensed to practice law in Maryland.

 

Guy Bracuti

Guy A. Bracuti is a principal in the International Corporate Services group of KPMG's Washington National Tax office.

 

Katherine Breaks

Katherine Breaks, Senior Manager, Federal Tax Legislative and Regulatory Services, Washington National Tax Practice.

 

James Bristol

Waller Lansden Dortch & Davis LLP, Nashville

 

Hannah Burke

KPMG LLP's Energy Sustainability Tax practice

 

Jay Camillo

Ernst & Young LLP, Atlanta

 

George Clarke

George Clarke --U.S. Marine, 1988 - 1992 (active) J.D., Georgetown University Law Center, magna cum laude, 2003; B.S., Edgewood College, magna cum laude, 1998; George Clarke practices in the white collar, internal investigations, and tax areas and focuses on the defense of civil and criminal tax matters (including voluntary disclosure). Other elements of his practice include civil tax litigation and the defense of non-tax federal criminal matters, including allegations of impropriety under the Foreign Corrupt Practices Act (FCPA) and other criminal laws of the United States. Mr. Clarke has substantial experience advising clients on the defense of foreign tax and non-tax criminal investigations and the effect those investigations have in the United States (particularly with respect to U.S. tax liability accrual provisions such as FIN 48). Clarke is currently with Miller & Chevalier.

 

John DerOhanesian

John DerOhanesian is a senior manager in KPMG's International Corporate Services Group in San Diego, California.

 

James H. Ditkoff

James H. Ditkoff; Senior Vice President, Finance and Tax, Danaher Corporation,Washington, DC. Also served as Vice President-Finance and Tax from January 1991 to December 2002 and has served as Senior Vice President-Finance and Tax since December 2002.

 

George A. Famalett

George Famalett currently serves as Tax Partner at PricewaterhouseCoopers in San Jose, CA. He specializes in state and local taxation for Fortune 500 companies.

 

Brett Ferguson

Brett Ferguson joined Bloomberg BBNA in 1999 as a reporter and is currently the assistant managing editor of the Daily Tax Report. Brett spent six years covering economic policy and the Treasury Department for BBNA’s Daily Report for Executives, followed by another six years as a congressional reporter covering tax policy for Daily Tax Report. He has a B.A. in economics and journalism from Northern Illinois University in DeKalb, IL, and is the recipient of a Newsletter Journalism Award for Best Exclusive Story from the National Press Club in Washington, D.C.

 

Diane Freda

Diane Freda has worked for newspapers and newsletters over a 15-year reporting career in which she covered regulation and legislation affecting the Wall Street securities markets, and as a local government reporter. She has been with BNA since 2005, specializing in tax-exempt organizations, regulations affecting tax practitioners, and taxpayer issues such as private debt collection. She is a graduate of William and Mary, Williamsburg, Va.

 

David Fruchtman

David A. Fruchtman is of counsel with Horwood Marcus & Berk Chtd. where he practices in the State and Local Tax Group.

 

Kevin Ghassomian

Kevin Ghassomian is a partner with Dinsmore's Corporate Department and member of the firm's Family Wealth Planning Group. His practice focuses on the personal legal needs of business owners, corporate executives, high net worth individuals, and their families.

 

Marshall Gilinsky

Marshall Gilinsky is a shareholder in the New York office of Anderson Kill & Olick P.C. and a member of the firm's Insurance Recovery Group.

 

John Gimigliano

B.A., Miami University of Ohio; J.D., University of Cincinnati; LL.M.(Taxation), Georgetown. Professor Gimigliano is Principal-In-Charge of Americas Climate Solutions and Energy Sustainability Tax Practice. Prior to that, he was the Senior Tax Counsel for the Committee on Ways and Means, where he focuses on issues involving energy, cost recovery, accounting methods, tax credits, corporate reorganizations, the corporate alternative minimum tax, net operating losses and several other areas. Since joining the Committee in 2005, Professor Gimigliano has served as lead tax counsel on the Energy Policy Act of 2005 and has played a central role in hurricane relief legislation and in the enactment of the Tax Increase and Prevention Reconciliation Act (TIPRA). Prior to joining Ways and Means, he was a member of Ernst & Young’s tax practice for 11 years and from 2001 to 2005 he was National Director of Ernst & Young's Electric and Gas Energy tax practice. He has been a frequent speaker at industry tax conferences and has published a number of articles related to energy and utility taxation.

 

Kelly Hales

Ernst & Young LLP, Houston

 

David Harrison

David Harrison is a graduate of Virginia Commonwealth University and came to BNA in 2004 as a Daily Tax Report copy editor. Before that, he was managing editor and then executive editor of Education Daily in Washington, D.C. He also has been a police reporter and education reporter in the Norfolk and Suffolk newsrooms of The Virginian-Pilot and Ledger Star.

 

Marc Heller

Marc Heller joined the Daily Tax Report in August 2012 after a 22-year career in daily newspapers. A native New Yorker, He was previously Washington correspondent for the Watertown Daily Times in New York and a local reporter in upstate New York. He holds a bachelor’s degree in English from the State University of New York at Oswego and a master’s degree in journalism from the Columbia University Graduate School of Journalism.

 

Mark Hoffenberg

KPMG Washington National Tax office

 

Madhvi Kapur

PricewaterhouseCoopers, San Francisco

 

Deborah Karet

Deborah Karet is a senior manager in KPMG's Washington National Tax's Excise Tax Practice and a former senior attorney in the Excise Tax Branch in the IRS Office of Associate Chief Counsel (Passthroughs and Special Industries).

 

Marianne R. Kayan

Marianne Kayan served as an associate attorney with two Maryland law firms where she concentrated on estate planning, estate administration and tax. Marianne excels and enjoys working with a diverse group of clients, including non-US citizens, couples with young children, families with complex dynamics, nontraditional families, retirees, entrepreneurs and established business owners. Marianne is affiliated with Real Property, Trust and Estate Law Section; Publications Committee 2009-2010; Fellow to the Section 2007-2009; Fiduciary Income Tax Group’s International Tax Planning Committee; Tax Section; Young Lawyers Section, American Bar Association, Estates, Trusts and Probate Section, District of Columbia Bar; Estate and Trust Law Section, Maryland Bar Association; Estate and Trust Law Section, Montgomery County Bar Association, Society of Financial Services Professionals. Ms. Kayan is currently with Buchanan Ingersoll & Rooney PC, Washington, D.C.

 

Kelly Kogan

Kelly Kogan is a senior attorney with the law firm Chadbourne & Parke. Her practice focuses on advising U.S. and foreign clients on energy and tax issues arising from investments in renewable energy projects in and outside of the United States.

 

Mark Leeds

Mark Leeds; LL.M., New York University School of Law, 1990; J.D., magna cum laude, Boston University School of Law, 1984; B.A., cum laude, Binghamton University State University of New York, 1981. Mark Leeds' professional practice focuses on the United States tax aspects of financial instruments and strategies. Mark is also the editor-in-chief of Derivatives: Financial Products Report, a Thomson/RIA monthly publication. Areas of concentration include structured finance, OTC and market-traded derivatives, financial products, mortgage-backed securities, asset-backed securities, structured products, REITs, RICs and REMICs. Currently with Greenberg Traurig LLC, New York.

 

Jay Levine

Ernst & Young LLP's Business Tax Compliance division

 

Aaron Lorenzo

Aaron Lorenzo joined the Daily Tax Report in 2013. He previously worked as a reporter for BBNA’s Daily Report for Executives, covering the U.S. economy, economic policy from the Treasury Department, and monetary policy from the Federal Reserve. He holds a bachelor's degree in journalism from Boston University.

 

Elisabeth O. Madden

Elisabeth O. Madden is an attorney with Milbank, Tweed, Hadley & McCloy. LLP, in New York City.

 

Ellen E. McCleskey

Ellen E. McCleskey returned to BNA in 2007 as a copy editor for Daily Tax Report after seven years at Deloitte Washington National Tax, where she worked primarily with Tax Policy group. From 1990-1997, she was a reporter for various BNA publications, including Health Care Policy and Medicare Report, World Food Regulation Review, and Product Safety and Liability Report. She was a copy editor on Tax Management’s Financial Products Report from 1997-2000. She holds a B.A. from Belhaven College, Jackson, Miss.

 

Erin McManus

Erin McManus is a graduate of Colorado State University with a B.A. in Economics and Political Science and a graduate of Northwestern University School of Law. Prior to attending law school, Erin was a state legislative analyst with MultiState Associates in Alexandria, Virginia. She has practiced law in Colorado with a focus on real estate and business transactions. Erin joined BNA in 2009, and works primarily in the area of credits and incentives.  

 

Fred F. Murray

Fred F. Murray; B.A., Rice University; J.D. University of Texas at Austin. Fred Murray is an attorney (District of Columbia, Maryland, New York, and Texas (Board Certified in Tax Law, Texas Board of Legal Specialization), and various federal courts) and C.P.A (Maryland and Texas). He is Last Retiring Chair of the Administrative Practice Committee and current Chair of the Competent Authority and Tax Treaties Subcommittee of the US Activities of Foreigners and Tax Treaties Committee of the ABA Tax Section. His experience includes public law and accounting practice, government service as Deputy Assistant Attorney General in the Tax Division at the Department of Justice and as Special Counsel at the Internal Revenue Service, as well as service as Vice President for Tax Policy at the National Foreign Trade Council and General Counsel and Director of Tax Affairs at the Tax Executives Institute. Mr. Murray serves as an adjunct member of the faculty at Georgetown University Law Center where he teaches courses on international taxation and accounting for income taxes, Sarbanes Oxley Act of 2002, and other issues for corporate tax advisors. He also lectures at the New York University School of Law. Previously, Fred Murray was also an adjunct professor at the University of Texas School of Law, Rice University Jesse H. Jones Graduate School of Management, and the University of Houston Law Center. Murray is currently Managing Director of Tax Practice Policy and Quality Grant Thornton LLP, U.S. member of Grant Thornton International.

 

Lee Oster

Lee Oster, Tax Effective Supply Chain Management leader at Ernst & Young LLP.

 

Jeffrey Owens

Jeffrey Owens, a public finance expert, completed his doctoral work at Cambridge University in the United Kingdom in 1973. In addition to his economic degrees, he is trained as an accountant. He is currently an international civil servant at the Organization of Economic Co-operation and Development in Paris, where he has focused his activities on the tax implications of the globalization of national economies, the broader policy issues that arise in the areas of cross-border direct and portfolio investment and tax administration. He has made numerous contributions to professional journals, has published a number of books ("The Growth of the Euro-Dollar market", “Local Government Finance: an international perspective”: “A Comparison of Tax Systems in North Africa and Europe") and has been the author of many OECD publications on taxation. Dr. Owens' position as Director of the Centre for Tax Policy and Administration at the OECD, his frequent participation in international conferences and business seminars and his high level contacts with representatives from governments and the business community have provided him with a unique international perspective on economic and tax policy issues.

 

Isabella Owen Perelman

Isabella Owen Perelman has been a Daily Tax Report copy editor since 2008. She has done freelance work that includes editing books, reports, and conference transcripts for the Organization of American States, the Center for Strategic and International Studies, and other organizations in the Washington, D.C., area. She also has 17 years of experience as a managing editor of several scholarly journals at the Helen Dwight Reid Educational Foundation in Washington, D.C. She has a B.A. in the Great Books program from St. John’s College, Annapolis, Md.

 

J. Pat Powers

J. Pat Powers is a tax partner in the Palo Alto, Calif., office of Baker & McKenzie LLP. Powers focuses his practice on state tax planning and controversies.

 

Alexander Ripps

Alexander Ripps serves as a legal editor for Daily Tax Report. He is a graduate of the Catholic University Columbus School of Law where he was president of the Sports & Entertainment Law Society and a member of the Communications Law Institute. For his undergraduate studies, Alexander attended the University of Florida where he earned a Bachelor of Science degree in telecommunications-production and a Bachelor of Arts degree in political science. He is a licensed attorney in the state of Maryland.

 

Cheryl Saenz

Cheryl Saenz has been the managing editor of Daily Tax Report since 2012. Since joining Bloomberg BBNA in 1989, Cheryl has been a reporter, copy editor, and assistant managing editor of Daily Report for Executives. She also worked in the product development division developing prototypes for new products. Cheryl has a B.A. in English with Distinction from the University of Michigan and an M.A. in writing from Johns Hopkins University.

 

Lewis J. Saret

Lewis J. Saret; George Washington University School of Law (1990; Juris Doctor); Masters of Business Administration and Masters of Accounting, Jesse H Jones Graduate School of Business, Rice University; Lamar University (BA). Saret practices in the areas of federal income taxation; estate and gift taxation; international tax; business succession planning; corporate transactions (financial and tax implications); charitable and exempt organizations. Mr. Saret is also a Certified Public Accountant. He serves as Chairman, Estate and Gift Tax Committee of the Greater Washington Society of CPAs; Chair, Planned Giving for B’nai B’rith International; Vice-Chair, Asset Protection Planning Committee, Real Property, Probate and Trust Section, American Bar Association; Member, Forums Committee of the National Press Club (recipient of Vivien Award from the National Press Club in recognition of outstanding contribution to the Forums Committee); Member, D.C. Estate Planning Council; Member; Monte Jade Science and Technology Association. Mr. Saret is also a Certified Public Accountant. Moore & Bruce LLP, Washington, D.C.

 

Karen J. Saunders

Karen Saunders has been a copy editor for Daily Tax Report since 2010. She previously worked as a senior desk editor, copy editor, and page designer for the Orlando Sentinel in Florida, and as an assistant news editor, copy editor, wire editor, and page designer for the Tucson Citizen in Arizona. She holds a bachelor's degree in communication from the University at Buffalo in New York and a master’s degree in journalism from the University of Arizona.

 

Matt Shaw

Matt Shaw is with KPMG LLP's Washington National Tax office.

 

Mark Sommer

Mark Sommer is a partner and tax attorney resident in the Louisville office of the law firm of Bingham Greenebaum Doll LLP, where he serves as chair of the Tax and Bankruptcy Practice Group and specializes in state and local taxation

 

Matthew Sontag

Matthew R. Sontag is a manager in the International Corporate Services group of KPMG's Washington National Tax office.

 

Capitol Tax Partners

Capitol Tax Partners is Washington’s largest independent consulting firm specializing in tax legislative and regulatory matters. The firm’s principals offer their clients an intimate knowledge of the tax-writing and rulemaking process. They have more than 100 years of experience in senior positions with the congressional tax-writing committees and the United States Treasury Department, and many years of experience representing private sector clients regarding tax matters before Congress, Treasury and the Internal Revenue Service.

 

Jacob Todres

Jacob L. Todres is a professor of law at St. John's University School of Law.

 

Lowell D. Yoder

Lowell D. Yoder, B.A. (1979, with highest distinction) and J.D. (1982, magna cum laude), University of Illinois; Order of the Coif; Law Review Editor; Law Clerk, The Honorable James M. Sprouse, Federal Court of Appeals for the Fourth Circuit; frequent lecturer on international tax topics; author of numerous articles on international taxation; member of the Tax Management International Journal Advisory Board, member of the Editorial Board of the Journal of International Taxation, and member of the University of Chicago Law School's Federal Tax Conference Planning Committee; Adjunct Professor of Law at Chicago-Kent College of Law, teaching International Taxation. 


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Obama Administration, Senate Democrats Seek Urgent Curb on Offshore Inversion Deals
July 17
Senators Introduce Combined Measure On Internet Taxes, Online Sales Tax
July 17
New Effective Date for 2 Percent Floor Rules Allows More Program Design Time, IRS Says
July 17
Four Senators Spotlight Tax Fallout Of SEC Proposal, Urge Lew to Take Action
July 17
While Section 954 Uncertainty Exists, Other Rules to Be Completed First, IRS Official Says
July 17
House Republicans Assail CMS Efforts to Fix Health Marketplace Subsidy, Tax Credit Flaws
July 17
Senate Rejects Democrats' Bill Responding to ‘Hobby Lobby' Decision
July 17
Budget Threats Push IRS to Acquiesce On House Questioning of IT Personnel
July 17
House OKs Bill Slashing $1.4 Billion From IRS Funds, Restricting Policies and Practices
July 17
IRS Plan to Deactivate Unused ITINs May Put Some With Legitimate Needs in Bind
July 17
Taxpayer Advocate Offers Clearer Test For Determining 501(c)(4) Exempt Status
July 17
House Judiciary Panel Approves Tougher Enforcement of ID Theft Involving Taxes
July 17
Foreign Relations Committee OKs Treaties With Poland, Spain; Sen. Paul Still Objects
July 17
Senate Working Toward Agreement To Bring House Highway Bill Up for Vote
July 17
CORRECTION
July 17
South Carolina Revenue Agency Releases Draft Nexus, Accommodations Tax Guidance
July 17
China Strengthens Reporting Rules For Companies' Offshore Investments
July 17
Limited Resources Continue to Constrain Chinese APA Applications, Practitioner Says
July 17
Europe Must Diffuse Green Technologies, Change Taxes for Sustainability, Study Finds
July 17
Update to OECD Model Tax Convention Won't Include BEPS, PE Discussion Draft Changes
July 17
Senate Finance Committee Hearing Raises No Issues for Tax Court Nominee Pugh
July 17
District Court: Government Can Proceed With Foreclosure on Couple's Property
July 17
IRS Amendment to Final Rules (T.D. 9664) on Costs Incurred by Certain Estates, Trusts Subject to Floor for Itemized Deductions
July 17
IRS News Release (IR-2014-78) on National Taxpayer Advocate Mid-Year Report to Congress
July 17
Marketplace and Internet Tax Fairness Act (S. 2609), by Sen. Enzi
July 17
National Taxpayer Advocate Mid-Year Report to Congress, ‘Fiscal Year 2015 Objectives'
July 17
Sen. Crapo Letter to Treasury Secretary Lew on Tax Compliance Consequences of SEC Money Market Proposal
July 17
Sen. Toomey Letter to Treasury Secretary Lew on Tax Compliance Consequences of SEC Money Market Proposal
July 17
Sens. Menendez, Warner Letter to Treasury Secretary Lew on Tax Compliance Consequences of SEC Money Market Proposal
July 17
United States v. Winsper
July 17
FASB Issues Simplification Proposals On Inventory Accounting, Extraordinary Items
July 16
Treasury Studying Corporate Inversions 10 Years After Congress Asked for a Report
July 16
Convene Roundtable on Policy Objectives For Dividend Rules, Derivatives Group Says
July 16
House OKs Permanent Ban on Internet Access Taxes, Handing Issue to Senate
July 16
Practitioner: ACA-Eligible Clients Should Be Alerted to Watch for New Tax Forms
July 16
House Amendments Slash IRS Budget $1.1 Billion More, as GOP Sends Message
July 16
GAO Report on Form 5500 Provides Good Suggestions, Analyst Says
July 16
Final Rules on Allocation of Interest Expense By Corporations Intended to Target Abuses
July 16
ABA Tax Section: Rules for Noncompensatory Options on Partnership Interest Need Tweaks
July 16
Money Market Industry Overhaul Could Require Change to Wash Sale Rules
July 16
Treasury Seeking Review of State Grant Application Under Financial Stability Office
July 16
House Passes Short-Term Highway Patch As Senate Promises Vote on Three Distinct Bills
July 16
Key Tax Issues in Congress
July 16
Regulatory Watch
July 16
Delaware Governor Signs Measure Doubling State R&D Tax Credit for Small Businesses
July 16
French Program Aims to Ease Compliance With EU's New VAT Rules for E-Services
July 16
Luxembourg's Redactions Not Enough To Hide Fiat From EU Tax Investigation
July 16
Court Probes Whereabouts of Lerner Hard Drive in ‘True the Vote' Lawsuit
July 16
Court: Challenge to District's First Source Employment Agreement Act Can Proceed
July 16
Tax Court Releases Calendars For Fall, Winter Trial Sessions
July 16
AICPA Sues to Halt IRS Movement On Voluntary Preparer Certification Program
July 16
Tax Court: IRS Appeals Officer Failed To Properly Consider Offer-in-Compromise
July 16
ABA Tax Section Comments on Proposed Rules (REG-106918-08) on Noncompensatory Partnership Interest
July 16
Complaint in ‘Am. Inst. of Certified Pub. Accountants v. IRS'
July 16
IRS Final Regulations (T.D. 9676) on Allocation, Apportionment of Interest Expense
July 16
JCT Report (JCX-87-14), ‘Estimated Budget Effects of the Revenue Provisions Contained in H.R. 5021, the “Highway and Transportation Funding Act of 2014” ‘
July 16
JCT Report (JCX-88-14), ‘Estimated General Fund and Trust Fund Effects of the Revenue Provisions Contained in H.R. 5021, the “Highway and Transportation Funding Act of 2014” ‘
July 16
Metro. Wash. Chapter, Associated Builders & Contractors, Inc. v. D.C.
July 16
Options Clearing Corp. Comments on Proposed Regulations (REG-120282-10) on Dividend Equivalents From U.S. Sources
July 16
Order Filed in ‘True the Vote, Inc. v. IRS'
July 16
Synergy Envtl., Inc. v. Commissioner
July 16
U.S. Tax Court Combined Schedules of Sessions for Fall 2014, Winter 2015 Terms
July 16
Practitioners Cite Internal Tensions in Field As Impediment to Transfer Pricing Initiatives
July 15
EY to Pay $4 Million to Settle SEC Claims It Violated Rules on Auditor Independence
July 15
Republicans Delve Into Computer Crash Of FEC Employee Who Violated Hatch Act
July 15
Corporate Inversions Headed for Spotlight In July 22 Senate Finance Committee Hearing
July 15
In Inversion Move to Netherlands, Mylan Inc. Will Add Abbott Labs Unit, Cutting Tax Rate
July 15
Senate Investigations Panel to Probe Structured Financial Products, Tax Avoidance
July 15
White House Issues Veto Threat for House Funding Bill Reducing IRS Spending Level
July 15
IRS Seeks Public Comment On New Markets Tax Credit Rules
July 15
IRS Rules Authorize Disclosures For Creation of Decennial Census
July 15
Truncated Taxpayer ID Numbers Allowed In Final Rules Combating Identity Theft
July 15
IRS Taxpayer Advocacy Panels Plan Open Meetings in August
July 15
House Prepares to Vote on Highway Patch As White House Pushes Long-Term Plan
July 15
Lawmakers Ask IRS to End Penalties On Marijuana Business's Cash Tax Payments
July 15
Vermont Tax Department Releases Draft Guidance for Sales Tax on Cloud Computing
July 15
Brazil, Sao Paulo Province Issue Social Contributions, VAT Breaks for Medications
July 15
MAP Numbers Show Adjustments Account For Most of Canada's Negotiable Cases
July 15
Cyprus Signs OECD Convention on Mutual Administrative Assistance in Tax Matters
July 15
Banks Welcome Informal IRS Guidance on Post-Dodd-Frank Fee Credit Programs
July 15
IBM Entitled to Use MTC Apportionment Formula, Michigan Supreme Court Says
July 15
Taxpayer Wasn't Real Estate Professional, Can't Deduct Expenses, Tax Court Rules
July 15
Tax Court: Signing Form 870-AD Forecloses Taxpayers' Pursuit of Additional Abatement
July 15
Tax Court: No Abuse of Discretion In Sustained Deficiency Determinations
July 15
Cropper v. Commissioner
July 15
IRS Final Regulations (T.D. 9675) on Truncated Taxpayer ID Numbers
July 15
IRS Notices of August Meetings of Taxpayer Advocacy Panels
July 15
IRS Proposed Rules (REG-120756-13) on Disclosures of Return Information to Commerce Department for Statistical Activities
July 15
IRS Temporary Rules (T.D. 9677) on Disclosures of Return Information to Commerce Department for Statistical Activities
July 15
Int'l Bus. Machs. Corp. v. Mich., Dep't of Treasury
July 15
Lacy-Thompson v. Commissioner
July 15
Schumann v. Commissioner
July 15
Statement of Administration Policy on H.R. 5016, Financial Services and General Government Appropriations Act
July 15
IRS Releases Report Summarizing 2013 Art Advisory Panel Meetings
July 14
Conglomerates Could Escape U.S. Taxes Through ‘Spinversions'
July 14
Renaissance Facing Scrutiny By Senate Panel on Tax Maneuver
July 14
House OKs Permanent Bonus Depreciation; Democrats Call Legislation a Dead End
July 14
Internet Tax Freedom Act Renewal Moves to House for July 15 Vote
July 14
Anti-Inversion Amendment Passes House As Part of Energy Appropriations Measure
July 14
House to Consider Charity-Related Tax Bills, IRS Funding and Highway Fund Legislation
July 14
Highway Trust Fund Battle Continues As House Floor Action Expected Week of July 14
July 14
Key Tax Issues in Congress
July 14
Alaska Bill Adds Covered Products, Resets Sunset Date for Seafood Tax Credit Program
July 14
California Governor Signs Bill With Tax Credit For Lockheed Martin if It Wins Contract
July 14
Iowa Revenue Department Extends Filing Deadlines for Flooded Counties
July 14
Louisiana Legislation Amends Rules for Tax Amnesty Program
July 14
Mass. Governor Signs Budget That Includes Amnesty Program, Expanded Appeals Process
July 14
Brazilian Decree Outlines Tax Breaks, Incentives for Companies, Financial Markets
July 14
Germany's Bundesrat Approves Regulation Implementing FATCA
July 14
Russian Tax Agency, Finance Ministry Issue New Guidelines on VAT Liabilities
July 14
Switzerland Plans Withholding Tax Overhaul to Bolster Capital Markets
July 14
TAM: Hospital's Lab Tests for Nonpatients Not Unrelated Business if Options Lacking
July 14
IRS Releases 15 Exemption Rulings Issued July 3 Through July 10
July 14
Court Orders IRS to Explain Lost Lerner E-Mails, Efforts for Recovery
July 14
REIT Treatment of Refundable State Credits, Insurance, Exemption Issues Dominate PLRs
July 14
CCA: Suspended Passive Losses Not Offset By Gain Excluded on Former Residence's Sale
July 14
New Mexico High Court Upholds Law Basing Assessed Value on Property Acquisition Date
July 14
Caribbean-Based Lawyer Pleads Guilty In Tax Evasion-Related Laundering Sting
July 14
Electricity Is a Service, Its Production Not Exempt as Manufacturing in Colorado
July 14
CCA Says IRS Can Notify Withholding Agent If Form W-8ECI Claimant Fails to File in U.S.
July 14
What to Watch the Week of July 14: Taxes, Highways, Border Kids
July 14
Boston Baskin Cancer Foundation Inc.
July 14
CCA 201428007 - Section 1441 - Withholding of Tax on Nonresident Aliens
July 14
CCA 201428008 - Section 121 - Exclusion of Gain from Sale of Principal Residence
July 14
Devto Support Foundation
July 14
Family Cancer Center Foundation Inc.
July 14
Financial Literacy for Children Foundation
July 14
GoodCauses Support Inc.
July 14
House Judiciary Committee Report (113-510) on H.R. 3086, Permanent Internet Tax Freedom Act
July 14
Integrity Oncology Foundation Inc.
July 14
JCT Report (JCX-86-14), ‘Estimated Revenue Effects of H.R. 4718'
July 14
Jessica Health Foundation
July 14
Kansas Health Solutions Inc.
July 14
Memphis Lung Physicians Foundation Inc.
July 14
Missouri Jumpstart Coalition for Economic and Personal Financial Literacy
July 14
PLR 201428001 - Section 54F - Qualified School Construction Bonds
July 14
PLR 201428002 - Section 856 - Definition of Real Estate Investment Trust
July 14
PLR 201428003 - Section 2632 - Special Rules for Allocation of GST Exemption
July 14
PLR 201428004 - Section 9100
July 14
PLR 201428005 - Section 9100
July 14
PLR 201428006 - Section 831 - Tax on Insurance Companies Other Than Life Insurance Companies
July 14
PLR 201428009 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
July 14
PLR 201428010 - Section 4945 - Taxes on Taxable Expenditures
July 14
PLR 201428011 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
July 14
PLR 201428012 - Section 408 - Individual Retirement Accounts
July 14
PLR 201428013 - Section 408 - Individual Retirement Accounts
July 14
PLR 201428014 - Section 402 - Taxability of Beneficiary of Employees' Trust
July 14
PLR 201428015 - Section 408 - Individual Retirement Accounts
July 14
PLR 201428016 - Section 408 - Individual Retirement Accounts
July 14
PLR 201428017 - Section 412 - Minimum Funding Standards
July 14
PLR 201428018 - Section 408 - Individual Retirement Accounts
July 14
PLR 201428019 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
July 14
PLR 201428020 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
July 14
PLR 201428021 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
July 14
PLR 201428022 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
July 14
PLR 201428023 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
July 14
PLR 201428024 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
July 14
PLR 201428025 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
July 14
PLR 201428026 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
July 14
PLR 201428027 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
July 14
PLR 201428028 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
July 14
PLR 201428029 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
July 14
PLR 201428031 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
July 14
Service Organization of San Antonio
July 14
St. Luke's Clinic Coordinated Care Ltd.
July 14
Stern Cardiovascular Foundation Inc.
July 14
Sungkyul Mission Center
July 14
TAM 201428030 - Section 513 - Unrelated Trade or Business
July 14
TMT Stanford Ranch Village Inc.
July 14
Expand, Simplify Cash Accounting Method To Help Small Business, House Panel Told
July 11
As Permanent Bonus Depreciation Bill Nears Vote, White House Threatens Veto
July 11
ABA Tax Section: Broader Exclusions From Section 162(m)(6) Rules Needed
July 11
Reid: Bill to Counter ‘Hobby Lobby' Ruling Will Go to Senate Floor Week of July 14
July 11
IRS Stresses Annual IRA Rollover Limits In Withdrawal of Rules After ‘Bobrow' Ruling
July 11
Resolutions on Already-Transmitted Lerner E-Mails Stopped From Moving to House Floor
July 11
Employee Plans to Participate In IRS Tax Forums for Practitioners
July 11
Ways and Means, Senate Finance Panels Advance Highway Bills; Debate Continues
July 11
McKenney Named Deputy Inspector General for Audit at TIGTA
July 11
Brazil: Remittances for Services to Tax Treaty Nations Exempt From 25 Percent Tax
July 11
European Commission Targets French Law On Foreign Donations, U.K. Fuel Tax Rules
July 11
India Committed to Stable, Predictable Tax Regime, Finance Minister Jaitley Says
July 11
MF Global Administrator's Suit Against PwC Survives ‘In Pari Delicto’ Dismissal Challenge
July 11
Church Plan Challengers Win Third Victory; Magistrate Agrees With Majority Position
July 11
Tax Court: No Bad Debt Deduction For Transactions That Weren't Loans
July 11
ABA Tax Section Comments on Proposed Regulations (REG-106796-12) on Application of $500,000 Deduction Limitation for Remuneration by Certain Health Insurers
July 11
Dickinson v. Commissioner
July 11
IRS Partial Withdrawal of Proposed Rules (REG- 209459-78) on Individual Retirement Plans, Simplified Employee Pensions
July 11
JCT Report (JCX-83-14), ‘Description of the Chairman's Second Modification to the Provisions of the “Preserving America's Transit and Highways Act of 2014” ‘
July 11
JCT Report (JCX-84-14), ‘Estimated Revenue Effects of the Chairman's Second Modification to the “Preserving America's Transit and Highways Act of 2014” ‘
July 11
JCT Report (JCX-85-14), ‘Estimated General Fund and Trust Fund Effects of the Chairman's Second Modification to the “Preserving America's Transit and Highways Act of 2014” ‘
July 11
Statement of Administration Policy on H.R. 4718, Permanent Extension of Bonus Depreciation
July 11
FASB-IASB Revenue Transition Group Releases Inaugural Meeting Agenda
July 10
Economics of Bonus Depreciation Stimulate Disagreements With Vote Pending in House
July 10
IRS Corrects Rules on Streamlined Process For Applying for Section 501(c)(3) Status
July 10
Democrats Offer Bills to Counter Supreme Court's ‘Hobby Lobby' Decision
July 10
New Lerner E-Mails Show Concern About Their Release to Congress
July 10
Senate Preparing to Bundle Spending Bill For Treasury, IRS With Rest of Government
July 10
IRS Plans July 17 Phone Forum On Impact of ‘Windsor' Decision
July 10
IRS Issues July Rates for Determining Present Value of Defined Benefit Plans
July 10
Treasury Seeks OMB Review Of 2005 Biofuel Tax Guidance
July 10
Revenue-Neutral Tax Overhaul Could Shrink Economy, CRS Says
July 10
House Moves Ahead With Highway Plan As Senate Lawmakers Weigh Options
July 10
Alaska's Film Tax Credit Will Sunset Five Years Earlier in Bill Signed by Parnell
July 10
Chilean Government, Legislators Reach Deal on Wide-Ranging Tax Overhaul Bill
July 10
EU Investigates Dutch Tax Exemptions For Rotterdam, Mulls Wider Inquiry Into EU Ports
July 10
French Minister Presents Draft Bill To Ratify FATCA Pact With the U.S.
July 10
Goods Taxes Will Be Major Milestone For India Indirect Overhaul, Finance Ministry Says
July 10
REITs and Earnings and Profits
July 10
Judicial Watch Files FOIA Lawsuit Against DOJ on Official's Role in Tax Exempt Probe
July 10
California Man Sentenced to Six Months In Prison for Concealing Foreign Accounts
July 10
Lower Court Failed to Consider Relevant Sentencing Factors, Second Circuit Says
July 10
CRS Report, ‘Bonus Depreciation: Economic and Budgetary Issues’
July 10
CRS Report, ‘Dynamic Scoring for Tax Legislation: A Review of Models’
July 10
IRS Notice 2014-43 Updating Weighted Average Interest Rates, Yield Curves, Segment Rates for July
July 10
United States v. Park
July 10
Ingersoll-Rand Finds Escaping U.S. Tax Carries No Penalty as Contracts Flow
July 9
Panelists Promote Stricter Standard For Section 501(c)(4) Social Welfare Mission
July 9
Treasury FOIA Letter Urges Treaty Changes To Avoid Discriminatory Treatment of Funds
July 9
IRS Says Global Focus to Continue Despite Departures; Changes Concern Practitioners
July 9
IRS Corrects Proposed Rules On REITs, Renewable Energy Property
July 9
Rules on Longevity Annuity Contracts Widen Choices, But Employers May Be Skeptical
July 9
Democratic Senators Propose Increase, Refundability for Child Care Tax Credit
July 9
Reid May Bring Up Stalled Bill Offering Tax Credits for Employee Insourcing
July 9
Sponsors of Online Sales Tax Measure Try Highway Bill as Route to Passage
July 9
Camp Sets Markup for Highway Funding Despite Lack of Agreement With Wyden
July 9
California Tax Panel Weighs Rules For Exemption on Manufacturing Equipment
July 9
New York Governor Signs Law Legalizing Medical Marijuana, Imposes Tax on Sales
July 9
Denmark Approves Stimulus Plan With New Withholding, Dividend Rates
July 9
Italian EU Presidency Focuses on Expanded Information Exchange, CCCTB, Other Issues
July 9
Pre-Codification Economic Substance Tested In STARS Cases, With Potential Circuit Split
July 9
Sixth Circuit: State Law Controls Whether FDIC Entitled to Defunct Bank's Tax Refund
July 9
First Circuit Says Prejudgment Interest Should Be Based on Massachusetts Law
July 9
Bring Jobs Home Act (S. 337), by Sen. Stabenow
July 9
FDIC v. AmFin Fin. Corp.
July 9
Helping Working Families Afford Child Care Act, by Sen. Shaheen
July 9
Henderson, Martha - Letter 1
July 9
IRS Corrections to Proposed Rules (REG-150760-13) on Real Estate Investment Trust Real Property
July 9
JCT Report (JCX-79-14), ‘Description of the Provisions of H.R. 5021, the “Highway and Transportation Funding Act of 2014” ‘
July 9
JCT Report (JCX-80-14), ‘Estimated Budget Effects of the Revenue Provisions Contained in H.R. 5021, the “Highway and Transportation Funding Act of 2014” ‘
July 9
JCT Report (JCX-81-14), ‘Estimated General Fund and Trust Fund Effects of the Revenue Provisions Contained in H.R. 5021, the “Highway and Transportation Funding Act of 2014” ‘
July 9
Schussel v. Werfel
July 9
IRS Seeks Comment on Forms Used for Electronic Filing Signatures
July 8
IRS: Top LB&I Domestic Official Prendergast To Retire, Arellano Selected as Replacement
July 8
Stakeholders Report Issues With Form 5500, GAO Says
July 8
GAO to IRS: Get Busy Using ‘Big Data' To Improve Correspondence Audits
July 8
No Deal on Highway Trust Fund Patch Reached in Senate as Deadline Looms
July 8
Missouri Governor Signs Measure to End ‘Border War' With Kansas Over Tax Incentives
July 8
New Jersey Follows Lead of Other States, Enacts ‘Click-Through' Nexus Legislation
July 8
Juncker to Face Questions on Luxembourg Tax Regimes as EU Investigation Expands
July 8
Microsoft Taxes May Undergo Scrutiny as EU Quizzes Luxembourg
July 8
Italy Expects FATCA Pact to Be Ratified Before August Parliamentary Break
July 8
OTCs Win as Colorado Appeals Court Says They Aren't Liable for Hotel Occupancy Tax
July 8
Court Rejects Claims Against Meriter Plan, Allows Fiduciary Breach Action to Continue
July 8
Nexus-Creating Employee Transfers a Sham, Disregarded by Massachusetts Appeals Court
July 8
Tax Court: Taxpayer Can't Claim Business Expenses for Investment Property He Lived In
July 8
State Department Uses Facebook To Track Down Convicted Tax Cheat
July 8
Tax Court Sustains Frivolous Filing Penalty for Taxpayer's Zero Return
July 8
Expedia, Inc. v. City and County of Denver
July 8
Hill v. Commissioner
July 8
Hume v. Commissioner
July 8
Colorado Case at Supreme Court May Recharge Online Sales Tax Arguments
July 7
New Form 1023-EZ Lowers Receipts Limit For Smaller 501(c)(3) Exemption Applicants
July 7
IRS Clarifies Rules on Retirement Plan Payments for Accident, Insurance Premiums
July 7
IRS Seeks Input on Proposal To Eliminate Index of Bulletin
July 7
Information Disclosure, Other Errors Found In Systemic Burden Process, TIGTA Says
July 7
CRS: Broader Definition of Dependent May Help More Working Caregivers
July 7
IRS Updates Format, Required Information On Determination Letter Request Form
July 7
IRS Updates Specifications For Corrected Wage, Tax Statements
July 7
House Set to Vote on Bonus Depreciation In Drive to Make Extenders Permanent
July 7
JCT Staff Issues Errata to Fix Error In Explanation of Spanish Tax Treaty
July 7
California Legislature OKs Bill to Give Aerospace Firm $420 Million Tax Credit
July 7
Canadian FATCA Agreement Now in Force, Effective for Banks July 1, Authorities Say
July 7
U.S. Account Data Due by Sept. 30, 2015, Under New U.S.-Israeli FATCA Agreement
July 7
Mexican Energy Restructuring Includes Tax Changes, Private Investment Incentives
July 7
New Zealand Omnibus Tax Bill Addresses FATCA, Business Taxes
July 7
Russian Tax Agency Issues New Guidelines On Offshore Hydrocarbon Project Incentives
July 7
IRS Releases 14 Exemption Rulings Issued Between June 26 and July 3
July 7
Post-‘Hobby Lobby' Drama at Supreme Court; Sotomayor Says Court Ignores Latest Opinion
July 7
Information Letters Address Tax Treatment Of Student Athletes, Range of Other Issues
July 7
PLRs Look at REIT's Subsidiary Acquisition, Profit-Sharing Plans in Spinoff, Other Items
July 7
CCA Distinguishes Passive Activity Exception, Single Activity Election for Rental Real Estate
July 7
Fifth Circuit Says Consistency Rule Applies To Research Credit Base Years, Claim Years
July 7
Tax Court: Collateral Estoppel Bars Taxpayers' Claim That Return Was Valid
July 7
1918 Eighth Avenue Acquisition LLC
July 7
AB&W Credit Union Inc.
July 7
Bill (H.R. 4718) Making Permanent Bonus Depreciation, as Reported by Ways and Means Committee (Report No. 113-__ )
July 7
CCA 201427016 - Section 469 - Passive Activity Losses and Credits Limited
July 7
CRS Report, ‘Dependent Care: Current Tax Benefits and Legislative Issues’
July 7
Chestnut Health and Rehabilitation Group Inc.
July 7
College Risk Retention Group Inc.
July 7
Confluence Health
July 7
Educational & Institutional Insurance Administrators Inc.
July 7
Extended Coverage Hospital Assurance Plan
July 7
Healthcare Connections International Corp.
July 7
ICircle Services of the Finger Lakes Inc.
July 7
INFO 2014-0012 - Section 106 - Contributions by Employer to Accident and Health Plans
July 7
INFO 2014-0013 - Section 401 - Qualified Pension, Profit-Sharing, and Stock Bonus Plans
July 7
INFO 2014-0014 - Section 61 - Gross Income Defined
July 7
INFO 2014-0015 - Section 61 - Gross Income Defined
July 7
INFO 2014-0016 - Section 117 - Qualified Scholarships
July 7
INFO 2014-0017 - Section 132 - Certain Fringe Benefits
July 7
INFO 2014-0018 - Section 61 - Gross Income Defined
July 7
INFO 2014-0019 - Section 1 - Tax Imposed
July 7
INFO 2014-0020 - Section 1001 - Determination of Amount of and Recognition of Gain or Loss
July 7
INFO 2014-0021 - Section 3121 - Definitions
July 7
INFO 2014-0022 - Section 3302 - Credits Against Tax
July 7
IRS Announcement 2014-27, Request for Comments on Elimination of Internal Revenue Bulletin Index
July 7
IRS Correcting Amendment to Final Rules (T.D. 9665) on Tax Treatment of Payments by Qualified Plans for Medical, Accident Insurance
July 7
IRS Rev. Proc. 2014-29, Updating Specifications for Corrected Wage, Tax Statements
July 7
JCT Correction (JCX-67R-14), ‘Errata for JCX-67-14 “Explanation of Proposed Protocol to the Income Tax Treaty Between the United States and Spain” ‘
July 7
Mercy Oncology Services Inc.
July 7
Mortgage Resolution Fund LLC
July 7
PLR 201427001 - Section 856 - Definition of Real Estate Investment Trust
July 7
PLR 201427002 - Section 1295 - Qualified Electing Fund
July 7
PLR 201427003 - Section 1295 - Qualified Electing Fund
July 7
PLR 201427004 - Section 1295 - Qualified Electing Fund
July 7
PLR 201427005 - Section 1295 - Qualified Electing Fund
July 7
PLR 201427006 - Section 1295 - Qualified Electing Fund
July 7
PLR 201427007 - Section 1362 - Election; Revocation; Termination
July 7
PLR 201427008 - Section 2041 - Powers of Appointment
July 7
PLR 201427009 - Section 9100
July 7
PLR 201427010 - Section 2041 - Powers of Appointment
July 7
PLR 201427011 - Section 2041 - Powers of Appointment
July 7
PLR 201427012 - Section 2041 - Powers of Appointment
July 7
PLR 201427013 - Section 2041 - Powers of Appointment
July 7
PLR 201427014 - Section 2041 - Powers of Appointment
July 7
PLR 201427015 - Section 2041 - Powers of Appointment
July 7
PLR 201427017 - Section 1362 - Election; Revocation; Termination
July 7
PLR 201427018 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
July 7
PLR 201427019 - Section 507 - Termination of Private Foundation Status
July 7
PLR 201427020 - Section 4945 - Taxes on Taxable Expenditures
July 7
PLR 201427021 - Section 4945 - Taxes on Taxable Expenditures
July 7
PLR 201427022 - Section 4945 - Taxes on Taxable Expenditures
July 7
PLR 201427023 - Section 401 - Qualified Pension, Profit-Sharing, and Stock Bonus Plans
July 7
PLR 201427024 - Section 402 - Taxability of Beneficiary of Employees' Trust
July 7
PLR 201427025 - Section 408A - Roth IRAs
July 7
PLR 201427026 - Section 408 - Individual Retirement Accounts
July 7
PLR 201427027 - Section 408 - Individual Retirement Accounts
July 7
PLR 201427028 - Section 408 - Individual Retirement Accounts
July 7
PLR 201427029 - Section 408 - Individual Retirement Accounts
July 7
PLR 201427030 - Section 412 - Minimum Funding Standards
July 7
Town Line Inc.
July 7
Tri-County Health Connections PC
July 7
Trinity Indus., Inc. v. United States
July 7
United Methodist Higher Education Association
July 7
Waltner v. Commissioner
July 7
CPA Firm Agrees to Be Barred From Auditing China-Based Issuers
July 3
Holding Companies Get Tax Refunds As Bank Agents, New Addendum Specifies
July 3
Small Business Tax Credit Rules Helpful For Companies Mulling Health Coverage
July 3
Top IRS International Officials Resign Amid Talk of Further LB&I Reorganization
July 3
IRS Updates Instructions for Form Used to Request Determination Letters
July 3
IRS Double-Charged Some Installment Agreement User Fees in 2013, GAO Finds
July 3
New Hampshire Governor Approves Law Reducing Hospital Medicaid Tax
July 3
Germany Includes FTT, VAT Fraud Items in Balanced 2015 Budget Bill
July 3
Liechtenstein Releases Draft Legislation To Implement FATCA Agreement With U.S.
July 3
What You Need to Know About the Refund Statute of Limitations
July 3
AIG Argues District Court Erred in Denying Foreign Tax Credit, Ignoring Foreign Tax
July 3
Court to Hear Conservative Group's Request For Forensic Expert In Lerner E-Mail Search
July 3
Group Seeks to Block Colorado From Collecting Taxes on Retail Marijuana
July 3
Funded Research Exclusion at Issue In 11th Circuit Research Tax Credits Case
July 3
AIG Brief in ‘Am. Int'l Group, Inc. v. United States'
July 3
Appellant's Opening Brief in ‘Geosyntec Consultants, Inc. v. United States'
July 3
Plaintiff's Memorandum in Support of Preliminary Injunction, Expedited Discovery in ‘True the Vote, Inc. v. IRS'
July 3
Streamlined IRS Form 1023-EZ Will Speed Applications for 501(c)(3) Status
July 2
IRS Modifies Minimum Distribution Rules To Expand Access to Retirement Annuities
July 2
As Tax Hearings Loom, Advertisers Renew Pitch on First-Year Deduction for Expenses
July 2
Treasury Releases 10 Letters Under Freedom of Information Act
July 2
Milestone Launch of FATCA Marked by Israel Signing Information-Sharing Accord With U.S.
July 2
Updated IRS List Shows About 80,000 FFIs Have Registered for Direct FATCA Reporting
July 2
IRS Cracking Down in 2015 on Multiple Direct Refund Deposits to Same Account
July 2
Regulatory Watch
July 2
California FTB Sets Meetings on Intangibles Sourcing, Partnership Income Draft Rules
July 2
Delaware Governor Highlights Business Tax Credit Bills Passed With FY 2015 Budget
July 2
New Jersey Governor Vetoes Tax Hikes, Slashes Pension Payments in FY 15 Budget
July 2
New IASB Rules Permit Cost Model For Measuring Agriculture ‘Bearer Plants'
July 2
Brazil Extends Tax Cut on New Cars After Pressure From Auto Industry
July 2
Germany Assumes G-7 Presidency With Planned Focus on Tax Cooperation
July 2
India Agrees to Implement FATCA With IGA Deemed Effective April 11
July 2
The Case for ‘Qui Tam’ Tax Claims: Former N.Y. Attorney General Bureau Chief Says States Should Lift Their Bars
July 2
Corporate Reorgs, Trust Modifications, Bank ‘Fee Credits’ Among PLR Topics
July 2
Supreme Court Agrees to Hear Alabama Diesel Tax Case
July 2
Supreme Court to Hear ‘Direct Marketing,' Review Scope of Federal Tax Injunction Act
July 2
IRS Issues July Chief Counsel Code, Subject Matter Telephone Directory
July 2
Seventh Circuit Affirms Chicago Politician's Conviction on Charges of Tax Evasion
July 2
Technology Company Founder Tells Tax Court His CARDS Transaction Is Different
July 2
Supreme Court Docket Watch: 2013-2014 Term Tax Law Cases
July 2
Celmer, Susan - Letter 1
July 2
Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code
July 2
Fortenberry, Jeff - Letter 8
July 2
Gillibrand, Kirsten, et al - Letter 5
July 2
Government Petition for Review in ‘Alabama Dep't of Revenue v. CSX Transp. Inc.'
July 2
Hunter v. Commissioner
July 2
IRS Commissioner Koskinen July 1 Remarks to IRS Nationwide Tax Forum
July 2
IRS Final Regulations (T.D. 9673) on Purchase of Longevity Annuity Contracts Under Tax-Qualified Defined Contribution Plans
July 2
IRS Final Regulations (T.D. 9674) on Streamlined Application Process for Recognition of Section 501(c)(3) Status
July 2
IRS News Release (IR-2014-77) on Revised Form 1023-EZ for Applying for Exempt Status Under Section 501(c)(3)
July 2
IRS Proposed Regulations (REG-110948-14) on Streamlined Application Process for Section 501(c)(3) Status Recognition
July 2
IRS Rev. Proc. 2014-40 Setting Procedures for Determination Letters on Exempt Status Under Section 501(c)(3) Using Form 1023-EZ
July 2
Instructions for Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code
July 2
July 2014 Chief Counsel Code, Subject Matter Phone Directory
July 2
Klobuchar, Amy - Letter 9
July 2
McGill, Stephen - Letter 3
July 2
Miller, Michael - Letter 2
July 2
PLR 201426001 - Section 1362 - Election; Revocation; Termination
July 2
PLR 201426002 - Section 6041 - Information at Source
July 2
PLR 201426003 - Section 7701 - Definitions
July 2
PLR 201426004 - Section 1361 - S Corporation Defined
July 2
PLR 201426005 - Section 101 - Certain Death Benefits
July 2
PLR 201426006 - Section 664 - Charitable Remainder Trusts
July 2
PLR 201426007 - Section 355 - Distribution of Stock and Securities of a Controlled Corporation
July 2
PLR 201426008 - Section 355 - Distribution of Stock and Securities of a Controlled Corporation
July 2
PLR 201426009 - Section 1362 - Election; Revocation; Termination
July 2
PLR 201426010 - Section 1362 - Election; Revocation; Termination
July 2
PLR 201426011 - Section 1362 - Election; Revocation; Termination
July 2
PLR 201426012 - Section 754 - Manner of Electing Optional Adjustment to Basis of Partnership Property
July 2
PLR 201426013 - Section 48 - Energy Credit
July 2
PLR 201426014 - Section 671 - Trust Income, Deductions, and Credits Attributable to Grantors and Others as Substantial Owners
July 2
PLR 201426015 - Section 2632 - Special Rules for Allocation of GST Exemption
July 2
PLR 201426016 - Section 2056 - Bequests, etc., to Surviving Spouse
July 2
PLR 201426017 - Section 9100
July 2
PLR 201426018 - Section 1362 - Election; Revocation; Termination
July 2
PLR 201426019 - Section 301 - Distributions of Property
July 2
PLR 201426020 - Section 9100
July 2
PLR 201426021 - Section 1362 - Election; Revocation; Termination
July 2
PLR 201426022 - Section 54F - Qualified School Construction Bonds
July 2
PLR 201426023 - Section 9100
July 2
PLR 201426024 - Section 9100
July 2
PLR 201426027 - Section 4945 - Taxes on Taxable Expenditures
July 2
PLR 201426028 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
July 2
PLR 201426029 - Section 511 - Imposition of Tax on Unrelated Business Income of Charitable, etc., Organizations
July 2
PLR 201426030 - Section 4945 - Taxes on Taxable Expenditures
July 2
PLR 201426031 - Section 408 - Individual Retirement Accounts
July 2
PLR 201426032 - Section 402 - Taxability of Beneficiary of Employees' Trust
July 2
PLR 201426033 - Section 408 - Individual Retirement Accounts
July 2
PLR 201426034 - Section 408 - Individual Retirement Accounts
July 2
PLR 201426035 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
July 2
Posey, Bill - Letter 10
July 2
Royce, Edward - Letter 6
July 2
Schock, Aaron, et al - Letter 4
July 2
Stutzman, Marlin, et al - Letter 7
July 2
United States v. Beavers
July 2