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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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RECENT HEADLINES

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ENSCO Exhibit in ‘ENSCO Int'l Inc. v. Commissioner'
May 18
ENSCO Petition in ‘ENSCO Int'l Inc. v. Commissioner'
May 18
IRS Announcement 2015-14 Listing Organizations No Longer Eligible to Receive Deductible Contributions Under Section 170(c)(2)
May 18
IRS News Release (IR-2015-80) on Armed Forces Tax Guide
May 18
IRS Notice 2015-32 on 2015 Inflation Adjustment Factors, Reference Prices for Energy Credits
May 18
PLR 201519032 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
May 18
PLR 201519033 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
May 18
PLR 201519034 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
May 18
PLR 201519035 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
May 18
PLR 201519036 - Section 4945 - Taxes on Taxable Expenditures
May 18
PLR 201519037 - Section 4945 - Taxes on Taxable Expenditures
May 18
PLR 201519038 - Section 4945 - Taxes on Taxable Expenditures
May 18
PLR 201519039 - Section 4945 - Taxes on Taxable Expenditures
May 18
PLR 201519040 - Section 408 - Individual Retirement Accounts
May 18
PLR 201519041 - Section 408 - Individual Retirement Accounts
May 18
PLR 201519042 - Section 408 - Individual Retirement Accounts
May 18
PLR 201519043 - Section 408 - Individual Retirement Accounts
May 18
PLR 201520001 - Section 1502 - Regulations
May 18
PLR 201520002 - Section 45 - Electricity Produced From Certain Renewable Resources, etc.
May 18
PLR 201520003 - Section 45 - Electricity Produced From Certain Renewable Resources, etc.
May 18
PLR 201520013 - Section 503 - Requirements for Exemption
May 18
PLR 201520014 - Section 408 - Individual Retirement Accounts
May 18
Protect Medical Innovation Act (H.R. 160), by Rep. Paulsen
May 18
FASB Task Force to Begin Mulling Cash Flow Classification Issues in June
May 15
IRS Filing Season Deemed Successful Despite Dire Predictions About Funding Cuts
May 15
Concerns About ‘Cadillac' Tax Growing, Employers Taking Action, ACA Survey Finds
May 15
Form 1095-A Glitches Will Improve in 2016 But Challenges From New Forms Could Arise
May 15
Income Inclusion Guidance Expected Soon On Tax Credit Partnerships, Kelley Says
May 15
Keeping Disguised Sales, Partnership Liabilities in One Package Still Possible
May 15
Grand Jury Probe in Caterpillar Case Raises Questions About ‘Swiss Strategy'
May 15
Benefit Suspension Guidance Needs Plan Participant Protections, Senators Say
May 15
Bipartisan Bill Aims to Give Participants Projection of 401(k) as Monthly Income
May 15
Several Tax Provisions in Fought-Over Trade Bill Agreement Advance in Senate
May 15
Bill Would Require IRS to Notify Potential Victims, Law Enforcement About ID Thefts
May 15
Sens. Carper, Boxer Propose Short-Term Highway Patch Through July
May 15
Brown Proposes Earned Income Credit as California Revenues Surge
May 15
Cloud Product Offering Computer ‘Instance' Isn't Taxable in New York
May 15
Pennsylvania Lawmakers' Tax Proposals Would Tap Into Marcellus Shale Resources
May 15
India Passes Tough New Law Targeting Undeclared Foreign Assets
May 15
The Authorized OECD Approach, PE Status and BEPS: Reassurance in a Time of Change?
May 15
BB&T Wins on Interest Deduction, Loses On Foreign Tax Credits in STARS Appeal
May 15
Salem Fin., Inc. v. United States
May 15
Social Security Identity Defense Act (S. 1323), by Sen. Johnson
May 15
FASB Decides Collectibility of Lease Payments, Aims to Release Rules by Dec. 31
May 14
FASB Votes to Finalize Simplifications On Subsequent Measurement of Inventory
May 14
Proposal on Management Fee Waivers Expected Soon, IRS Attorney Says
May 14
Charitable Deduction, 501(c)(4) Bills Fall Victim to Senate Battle Over Trade
May 14
Senators' Working Group Upbeat On Simplifying Taxes for Individuals
May 14
Talk of Ryan-Obama Tax Deal Roils Republican-Business Alliance
May 14
Hazy Marijuana Laws Cause Headaches For IRS, Side Effects for Practitioners
May 14
Hatch: IRS Use of Private Law Firm In Microsoft Case May Violate Federal Law
May 14
CORRECTION
May 14
SSTGB Hashes Out Differences In Federal Online Sales Tax Proposals
May 14
Georgia Governor Vetoes Creation Of Two State Business Tax Credits
May 14
Australia Budget Aids Small Companies, Gets Tough on Large Multinationals
May 14
Australia to Implement Country-by-Country Reporting for Years Beginning After 2016
May 14
Brazil's Tax Department Steps Up Pressure On Major Companies With Large Tax Debts
May 14
OECD's Proposed Indicators Won't Accurately Estimate BEPS, Oxford Professor Says
May 14
Practitioners: OECD Proposal on CFCs Fails to Consider How Some Sectors Use IP
May 14
The Big Picture of the Employer Shared Responsibility Tax
May 14
Ultimate Fuel Vendor Must Be Registered As Credit Issuer to Get Excise Tax Refund
May 14
Father Not Eligible for Dependent Tax Benefits Prior to Divorce Finalization
May 14
IRS May Revoke Fraudulently Obtained ITIN, Must Reconsider Applicant in Future
May 14
Deutsche Bank Says Government's Claim On Long-Ago Stock Sale Is Time-Barred
May 14
IRS: Excessive Fuel Excise Tax Claim Penalty Assessments May Be Combined
May 14
IRS Provides Details of Privacy Law's Impact on Disclosing Preparer Records
May 14
Deutsche Bank Brief in ‘United States v. Deutsche Bank, A.G.'
May 14
PMTA 2015-04 - Section 4101 - Registration and Bond
May 14
PMTA 2015-05 - Section 6109 - Identifying Numbers
May 14
PMTA 2015-06 - Section 6675 - Excessive Claims With Respect to the Use of Certain Fuels
May 14
PMTA 2015-07 - Section 6103 - Confidentiality and Disclosure of Returns and Return Information
May 14
Rolle v. Commissioner
May 14
Sen. Hatch Letter to IRS Commissioner Koskinen on Use of Private Firm in Microsoft Audit
May 14
Clarification on Performance Obligations Proposed for Revenue Recognition Standard
May 13
FASB Faces Challenge in Explaining Planned Credit Impairment, Loan Loss Rules
May 13
Obama Attacks Carried Interest Again to Shrugs in U.S. Congress
May 13
IRS Seeks Public Comment On Foreign Corporation Reporting
May 13
IRS ‘Skeptical’ of Taxpayers Seeking Entry To Streamlined OVDP With Offshore Annuities
May 13
IRS Official: PayPal Accounts Might Be Financial Accounts Reportable on FBAR
May 13
IRS Updates Weighted Average Rates, Yield Curves, Segment Rates for May
May 13
Hatch Presses ‘Starter' 401(k) Accounts On Finance Tax Overhaul Working Group
May 13
IRS Schedules Trio of Webinars On Compliance, Fringe Benefits
May 13
Anticipated Domestic Production Rules Could Cover a Deduction ‘Black Hole'
May 13
House Passes Tax Breaks For Public Safety Workers, Fallen Officers
May 13
Stymied Trade Bill Holds Up Extension of Health Care Tax Credit
May 13
Why Tax Brackets Aren't Key To Simplifying U.S. Tax Code
May 13
IRS's Hawkins: Some 2016 Tax Preparer Program Conditions Must Be Met This Year
May 13
Maryland Governor Signs Tax Bills, Holds Off on Online Travel, Film Credits
May 13
Australia Proposes Law to Extend GST To Foreign Digital Products, Services
May 13
Australia Seeks Feedback on Proposed Anti-Avoidance Law for Multinationals
May 13
Belarus Approves New Rules for Banks On Sharing Data With Tax Authorities
May 13
Indian Lawmakers Defer Vote On National Tax in Modi Setback
May 13
More Time Needed to Write CFC Rules, Adviser Tells OECD Country Delegates
May 13
HSBC Geneva No Longer a Haven For Untaxed Wealth, CEO Morra Says
May 13
Bank Data Swaps to Thwart Swiss Leaks-Style Thefts, OECD Says
May 13
New Regulations Affect Cost Basis Reporting for Debt and Options
May 13
Duquesne Light Appeals Tax Court Decision Denying $200 Million in Deductions
May 13
Chief Counsel Says Loss Corporation Property Licensed, Not Sold, to Subsidiary
May 13
Duquesne Brief in ‘Duquesne Light Holdings, Inc. v. Commissioner'
May 13
IRS Field Attorney Advice (FAA 20151701F) on Transfer of Rights in Loss Corporation Intangible Property to Foreign Subsidiary
May 13
IRS Notice 2015-39 Updating Weighted Average Interest Rates, Yield Curves, Segment Rates for May
May 13
Official: APMA Work on Revenue Procedures Taking Practitioner Comments Into Account
May 12
ABA: IRS Should Address Debt Instruments, Consolidated Groups in Mark-to-Market Rules
May 12
AICPA Urges Private Company Council To Retain Role in Setting GAAP Alternatives
May 12
IRS Official: Retail Project Provides ‘One-Stop Shopping' for Tangible Property Rules
May 12
Investor Group Urges FASB to Prescribe More Transparency in Cash Flow Numbers
May 12
ABA Tax Section Urges IRS to Allow Deduction for Payments Between CFCs
May 12
Monsanto-Syngenta Deal Could Be Tax Inversion Under Current Rules
May 12
IRS Won't Challenge ‘Triple Drop and Check' Deals Prior to New Rulings, Official Says
May 12
Kentucky Taxpayers Get Relief on Filing, Payment Deadlines Following April Storms
May 12
Employment Tax Fraud Key Target For IRS, Justice Department, Officials Say
May 12
To Make Lawyers Laugh, Tell Them ACA ‘Cadillac' Tax Will Raise Wages
May 12
Fight Over Tax-Exempts' Political Activity Seen Waning as IRS Prepares to Issue Rules
May 12
IRS Will Take on More Private Letter Rulings, But Seeks Input on Most Important Issues
May 12
Industry Groups, Fidelity Question IRS Stance on Hardship Distributions
May 12
Fed Bars Former Credit Suisse Bankers For Role in U.S. Tax Evasion Schemes
May 12
IRS: 80 Swiss Banks Will Reach Accords To Avoid Prosecution for Offshore Tax Evasion
May 12
IRS's CI Carves Out Special Unit To Take on Dark Net Cyber Crimes
May 12
Guidance on Material Participation For Trusts, Estates May Emerge in Stages
May 12
Billions in Online Sales Taxes at Stake, Streamlined Board Urges Federal Solution
May 12
Australian Legislation Will Target Multinationals Suspected of Tax Avoidance
May 12
Trudeau Would Consider Changes To Canada's Corporate Tax Rate
May 12
India Waits to Decide on Taxation Of Foreign Funds Pending Report
May 12
Indonesia to Gradually Reduce Corporate Tax Rate in Profits Battle
May 12
Mandatory Disclosure Rules May Duplicate Country-by-Country Reporting Requirements
May 12
Business Delegates Tell OECD Consultation Mandatory Disclosure Draft Is Unworkable
May 12
Treasury Official Gives Qualified Endorsement To Interest Expense Analysis in OECD Draft
May 12
Tax Court Denies Eaton's Bid to Withhold Documents, Shreds Firm's Penalty Defense
May 12
Innocent Spouse Not Entitled to Costs When IRS Concessions Constitute Settlement
May 12
IRS Memo Explains How Capital Expenditure Rules Apply to Company Consent Payment
May 12
IRS Chief Counsel: Tax Refund Claims Forbidden After Statutory Period Expires
May 12
Hawaii Couple Didn't Realize Income From Outstanding, Discharged Business Loans
May 12
Tax Court Says Salon Owners Owe Underreported Income After IRS Probe
May 12
Former KPMG Partner, Non-Citizen Wife Underreported Gain on Subsidiary Stock
May 12
U.S. Attorney Welcomes Court Decision Disallowing $489 Million in Lehman Claims
May 12
Dow Chemical Liable for Increased Penalty From 1990s Goldman Sachs Tax Shelter
May 12
ABA Tax Section Comments on Mark-to-Market Rules Under Section 475
May 12
ABA Tax Section Comments on Section 267(a)(3)(B) Guidance Issues
May 12
Angle v. Commissioner
May 12
Chemtech Royalty Assocs., LP v. United States
May 12
Duong v. Commissioner
May 12
Hughes v. Commissioner
May 12
IRS Field Attorney Advice (FAA 20151703F) on Telephone Excise Tax Refund Claims
May 12
IRS Field Attorney Advice (FAA 20151704F) on Consent Payment
May 12
Johnston v. Commissioner
May 12
U.S., India Beginning Work on Backlog Of Double-Tax Cases, APMA Director Says
May 11
No One Likes $500 Tangible Property Safe Harbor, Treasury Official Says
May 11
Rules on Basis of Interests in CRTs On Horizon, Treasury Official Says
May 11
Next Challenge: Changes in Claims, Examination Policy, LB&I's Maloy Says
May 11
Government Will Postpone Effective Date Of Dividend Equivalent Rules Until Jan. 1, 2017
May 11
Guidance Coming on Exemption for Partners' Self-Employment Tax, But It Won't Be Easy
May 11
IRS Plans Alert System for Employer Monitoring of Third-Party Payroll Activities
May 11
Congress Likely to Put Off Solar Credit As Tax Extenders Take Center Stage
May 11
IRS Making Progress on Severance Plan, Deferred Compensation Rules, Official Says
May 11
IRS Exempt Commissioner: Program Letters Will Continue Minus Examination Preview
May 11
Intangibles, Cloud Computing Guidance Key Government Priorities, Officials Say
May 11
An Unlucky Dozen IRS Rulings Could Be Overturned With Proposed Partnership Rules
May 11
IRS ‘Agnostic' About Partnership Audit Legislative Fix Details, Chief Counsel Says
May 11
Rules on CFC Loans to Foreign Partnerships Will Clarify If Entities Are Foreign Persons
May 11
OECD Profit Shifting Project Seen Placing More Pressure on Advance Pricing Program
May 11
Patent Box Becoming Main ‘Focus' Of Congressional Tax Debate, GOP Aide Says
May 11
U.S. Has No Plans to Modify Documentation In Light of Country-by-Country Reporting
May 11
U.S. Official Says U.K.'s Diverted Profits Tax Undercuts BEPS Work
May 11
Recent Guidance on Pension Recoupments Sparks New Questions for Treasury, DOL
May 11
Highway Trust Fund Crisis Could Spark Action on Tax Overhaul, Finance Aide Says
May 11
August Break, White House Campaign Won't Derail Senate Finance Committee's Plans
May 11
Barthold: JCT Mulling Point Estimate, Supplemental Info for Dynamic Scores
May 11
House Tax Writers Grapple With Passthroughs as Code Revamp Crawls Along
May 11
Key Tax Issues in Congress
May 11
Regulatory Watch
May 11
Louisiana House Passes Bill to Curb Tax Credits for Solar Energy, Fracking
May 11
Increase in HMO Premium Tax Approved by Tennessee Governor
May 11
Stack: BEPS Project Unlikely to Produce Agreement on CFCs, Digital Economy
May 11
Chilean Congress Approves Legislation to Bolster Tax Service
May 11
Siemens AG Is Double-Taxed on IP By Germany, China, Company Official Says
May 11
India Establishes Tax Panel to Examine Tax Disputes, to Stem Further Sell-Off
May 11
Italy Mulling New Web Tax Plan; Observations on Viability Mixed
May 11
CCA: Tax on Incentive Options' Conversion Depends on Acquisition's Reorg Treatment
May 11
Charter School's Autonomy Precludes FICA Exemption, Chief Counsel Says
May 11
Annuity Offering Mutual Fund Investments Among Items Considered in Letter Rulings
May 11
CCA: Medical Loss Ratio for Tax Purposes Computed as Aggregate of Market Segments
May 11
Church Plan Litigants Settle Claims for $8M, Agreement Includes ‘ERISA-Like' Protections
May 11
IRS Discusses Tenant Income Increase, Maintaining Low-Income Housing Status
May 11
CCA Says Signing Return Can Trigger Preparer Penalties, Not Mere Late Filing
May 11
What to Watch May 11 Week: Trade, DOD, ‘.Sucks’ Domain
May 11
CCA 201519027 - Section 3121 - Definitions
May 11
CCA 201519029 - Section 6694 - Understatement of Taxpayer's Liability by Income Tax Return Preparer
May 11
CCA 201519030 - Section 833 - Treatment of Blue Cross and Blue Shield Organizations, etc.
May 11
CCA 201519031 - Section 424 - Definitions and Special Rules
May 11
IRS Proposed Regulations (REG-107595-11) on Application of Modified Carryover Basis to General Basis Rules
May 11
PLR 201519001 - Section 72 - Annuities; Certain Proceeds of Endowment and Life Insurance Contracts
May 11
PLR 201519002 - Section 1362 - Election; Revocation; Termination
May 11
PLR 201519003 - Section 9114
May 11
PLR 201519004 - Section 9100
May 11
PLR 201519005 - Section 1362 - Election; Revocation; Termination
May 11
PLR 201519006 - Section 7701 - Definitions
May 11
PLR 201519007 - Section 1362 - Election; Revocation; Termination
May 11
PLR 201519008 - Section 1362 - Election; Revocation; Termination
May 11
PLR 201519009 - Section 1362 - Election; Revocation; Termination
May 11
PLR 201519010 - Section 1362 - Election; Revocation; Termination
May 11
PLR 201519011 - Section 9100
May 11
PLR 201519012 - Section 2601 - Tax Imposed
May 11
PLR 201519013 - Section 1362 - Election; Revocation; Termination
May 11
PLR 201519014 - Section 9100
May 11
PLR 201519015 - Section 141 - Private Activity Bond; Qualified Bond
May 11
PLR 201519016 - Section 1362 - Election; Revocation; Termination
May 11
PLR 201519017 - Section 280G - Golden Parachute Payments
May 11
PLR 201519018 - Section 1362 - Election; Revocation; Termination
May 11
PLR 201519019 - Section 45 - Electricity Produced From Certain Renewable Resources, etc.
May 11
PLR 201519020 - Section 9100
May 11
PLR 201519021 - Section 167 - Depreciation
May 11
PLR 201519022 - Section 1295 - Qualified Electing Fund
May 11
PLR 201519023 - Section 754 - Manner of Electing Optional Adjustment to Basis of Partnership Property
May 11
PLR 201519024 - Section 45 - Electricity Produced From Certain Renewable Resources, etc.
May 11
PLR 201519025 - Section 1362 - Election; Revocation; Termination
May 11
PLR 201519026 - Section 9100
May 11
PLR 201519028 - Section 4051 - Imposition of Tax on Heavy Trucks and Trailers Sold at Retail
May 11
PMTA 2015-3 - Section 42 - Low-Income Housing Credit
May 11
IRS Ruling on Executive Compensation Fix Clears Up Confusion, Practitioners Say
May 8
Unrecoverable Precious Metals Used In Manufacturing Depreciable, IRS Says
May 8
Americans Abroad Top Quarterly Record for Giving Up Citizenship
May 8
IRS Rules on Notional Principal Contracts May Clear ‘Significant Obstacle’ for Swaps
May 8
Bar Group: Partnership Rules Should Allow Netting Approach for Gain, Loss Allocations
May 8
Treasury Seeking Comments On Form 5500 Series Collection Request
May 8
Levin Doubtful on Use of Corporate Tax Changes as Bridge to Broad 2017 Revamp
May 8
Senate Will Replace IRS Administrative Appeals Bill With Trade Promotion Measure
May 8
Senate Tax Working Group Leaves Rates Alone, Turns to Simplification
May 8
IRS Taxpayer Advocacy Panels Plan Open Meetings in June
May 8
Key Tax Issues in Congress
May 8
Regulatory Watch
May 8
Colorado Legislature Kills Measure to Exempt Hospital Provider Fee From Revenue Limits
May 8
MTC Executive Committee Approves Structure of State Transfer Pricing Service
May 8
Companies Face Tougher Tax Disclosure In EU Lawmakers’ Transparency Plan
May 8
Diverse D.C. Circuit Panel Uniformly Hostile to IRS's Take on Anti-Injunction Act
May 8
Christian College Wins Stay In 3rd Circuit Contraceptive Mandate Case
May 8
Three Moving Pieces to Dominate Senate's Two Weeks Before Memorial Day Recess
May 8
ABA Tax Section Comments on Proposed Rules (REG-144468-05) on Partnership Basis Allocations for Built-In Losses
May 8
IRS Final Regulations (T.D. 9719) on Treatment of Notional Principal Contracts With Nonperiodic Payments
May 8
IRS Notice of Individuals Who Chose to Expatriate for Quarter Ending March 31, 2015
May 8
IRS Notices of June Meetings of Taxpayer Advocacy Panels
May 8
IRS Proposed Regulations (REG-102656-15; REG-107548-11) on Treatment of Notional Principal Contracts With Nonperiodic Payments
May 8
IRS Rev. Rul. 2015-11 on Depreciation on Costs of Unrecoverable Precious Metals Used in Manufacturing Processes
May 8
FASB Mulls Frequency-Concept Changes To Improve Performance Reporting
May 7
Caterpillar Discloses Criminal Probe Related to Offshore Tax Strategy
May 7
Tax-Exempts' Benefits Plans Affected If Organization's Status Changes, IRS Says
May 7
IRS Tracking Concern on Required Exempt Hospital Provider List for Financial Aid
May 7
Active Foreign Real Estate Corporations In U.S. Up More Than 50 Percent in Five Years
May 7
GOP Leaders Consider Preserving ACA Subsidies Until After 2016 Election
May 7
IRS Clarifies Approval Authority For Time, Attendance Reporting
May 7
IRS Mitigated Punishments For Tax Scofflaws at Agency, TIGTA Says
May 7
Committee OKs Bill to Require Disclosure Of Tax-Deductible Government Settlements
May 7
Tax Overhaul Must Preserve 401(k) Deductions, Hatch Tells Interest Groups
May 7
IRS Updates List of Delivery Services Designated Under Section 7502
May 7
California Investor Wins SBOE Rehearing On Small Business Tax Break He Challenged
May 7
Colorado Senate Committee Kills Bill That Would Have Closed Offshore Tax Havens
May 7
Michigan Voters Reject Proposal Raising Sales Tax to Pay for Road Repair
May 7
Brazil Court Rules for Companies In Dispute Over Tax Debt Guarantees
May 7
India Nears National Sales Tax After Lower House Clears Bill
May 7
Ukraine Amends Tax Provisions Of Foreign Currency Mortgages
May 7
Can a ‘Shared Net Margin Method' Provide a Global Transfer Pricing Standard?
May 7
Farmland Owners Denied Charitable Contribution Deduction, Assessed Penalties
May 7
Philanthropist Allowed Deduction for Land Sold to Charity for Below Fair Market Value
May 7
Costello v. Commissioner
May 7
Davis v. Commissioner
May 7
IRS Delegation Order 6-13 on Authority to Certify Time, Attendance Records
May 7
IRS Notice 2015-38 Updating List of Designated Private Delivery Services Under Section 7502
May 7
More Application Guidance for VIE Rules Under Common Control Needed, PCC says
May 6
PCC Considers Easing Rules Governing First-Time Election of GAAP Alternatives
May 6
Treasury Hopes Longevity Annuities Catch On; Time Will Tell, Official Says
May 6
ABA Tax Section: Withdraw 2013 Memo On Tax Exempt Bond Political Subdivision
May 6
IRS Rulings Clarify Treatment Of ‘Triple Drop and Check’ Transactions
May 6
Bill Extending Tax Break to Renewables To Be Introduced in Senate This Month
May 6
IRS Issues Reminder of May 15 Deadline For Many Exempt Groups' Form 990 Filings
May 6
Treasury Releases Five Letters Under Freedom of Information Act
May 6
Paper Companies’ Bid to Reduce Tax Bills May Be Cut Short by IRS Rule
May 6
Partnership Rules Bless Fracking, Shut Down Paper, Chemical Processing
May 6
IRS Seeks Public Comment On Withholding Tax Form
May 6
IRS Handed Out Billions in Bogus Education Tax Credits, TIGTA Says
May 6
Individual Overhaul Not Likely in 2015, Corporate Deal Possible, Schumer Says
May 6
For Hints on Tax Benefits Most Likely To Endure, Turn to Obama Stimulus
May 6
Registration Open for Tax Forums In Five Cities Beginning in July
May 6
AICPA Urges IRS to Address Foreign Credit Issues Surrounding Cloud Computing
May 6
Regulatory Watch
May 6
Colorado House Sends Tax Havens Bill to Senate; Voter Approval Required
May 6
Unemployment Tax Hike Avoided After North Carolina Pays Off Federal Loan
May 6
EU Will Miss Apple Tax-Probe Deadline, Vestager Tells Lawmakers
May 6
Germany's Schaeuble Calls Financial Transactions Tax Negotiations ‘Laborious'
May 6
Adviser Calls OECD Draft on CFCs Missed Opportunity to Address Profit Shifting
May 6
Ukraine Exempts Medical Imports From VAT Through 2019
May 6
Cleveland's ‘Games Played’ Method of Allocation Rejected
May 6
Wal-Mart, Customers Near Settlement In Suit Over Ohio Sales Tax Refunds
May 6
Tax Court Affirms Levy, Has No Sympathy For Habitually Noncompliant Attorney
May 6
Medical Marijuana Firms Contest $2M In Disallowed Deductions for Illegal Activity
May 6
McConnell Sees Action on Iran, TPA Bills Before Memorial Day Recess
May 6
ABA Tax Section Comments on Technical Advice Memorandum 201334038 on State, Local Bond Interest
May 6
AICPA Comments on Notice 2015-27 on 2015-2016 Priority Guidance Plan
May 6
Askey, Elizabeth - Letter 5
May 6
Cohen, Edmund - Letter 3
May 6
Cohen, Edmund - Letter 4
May 6
Exhibit in ‘N. Cal. Small Bus. Assistants, Inc. v. Commissioner'
May 6
Exhibit in ‘Organic Cannabis Found., LLC v. Commissioner'
May 6
Gideon, Kenneth - Letter 1
May 6
Hull v. Commissioner
May 6
IRS News Release (IR-2015-78) on Filing Deadlines, Instructions for Exempt Organizations
May 6
IRS News Release (IR-2015-79) on 2015 Nationwide Tax Forums, Available CPE Credits
May 6
IRS Proposed Regulations (REG-132634-14) on Qualifying Income From Partnership Activities Related to Minerals, Natural Resources
May 6
IRS Rev. Rul. 2015-10 on Transfer of Parent Corporation Interests in Certain Taxable LLCs to Subsidiaries in Exchange for Additional Stock
May 6
IRS Rev. Rul. 2015-9 on Transfers of Stock Between Domestic Corporation, Foreign Holding Company Subsidiary
May 6
Mijs, Wim - Letter 2
May 6
Order in ‘Brandewie v. Wal-Mart Stores, Inc.'
May 6
Petition in ‘N. Cal. Small Bus. Assistants, Inc. v. Commissioner'
May 6
Petition in ‘Organic Cannabis Found., LLC v. Commissioner'
May 6
Cadillac Tax, Subsidies Case Loom Large Over ACA and Employers, Practitioners Say
May 5
Little Change in HSA Tax Deduction Caps, High-Deductible Health Plan Limits for 2016
May 5
Where in the World Are Foreign U.S. Corporate Profits? It's a Relatively Short List
May 5
Plenty of Time for Fiduciary Proposal Input; Form 5500 Update Due Soon, Borzi Says
May 5
CRS Report: Lowering Rates by Paring Tax Expenditures Not Easy to Accomplish
May 5
Build America Bond Champion Wyden Has New Plan to Boost Infrastructure Bonds
May 5
JCT to Host Tax Reform Briefing With National History Center May 8
May 5
IRS Accepting Applications For VITA, TCE Grant Programs
May 5
Experts Say IRS Crackdown on Refunds When Deposits Fall Short May Be Unfair
May 5
Governor Signs Bill to Raise Gas Tax, Eliminate Electric Car Credit In Georgia
May 5
N.C. Governor Signs Legislation Providing Tax Incentives for Renewable Energy Projects
May 5
Gov. Dalrymple Signs Legislation Further Reducing North Dakota Income Tax Rates
May 5
Canadian Appellate Court Rejects Bakorp On Further Appeal of Dividend Reassessment
May 5
Indonesia Tax Amnesty Aims to Lift Budget Revenue
May 5
U.S., Kuwait Sign Intergovernmental Pact To Implement FATCA Information Exchange
May 5
OECD's Mandatory Disclosure Draft Would Lead to Incompatible Rules, TEI Says
May 5
Putin Signs Russian Law Altering Business Reporting Requirements
May 5
Sweden's New Bank Tax Seen Targeting Revenue as Review of the Proposal Begins
May 5
New York Sales Tax Audits: How to Actively Manage Compliance Issues
May 5
IRS Issues Chief Counsel Code, Subject Matter Directory for May
May 5
Taxpayer Couldn't Claim Tax Credits For Supporting Former Ward's Minor Child
May 5
California Cardiologist, Medical Group Responsible for Tax Deficiencies, Penalties
May 5
CRS Report, ‘Corporate Tax Base Erosion and Profit Shifting (BEPS): An Examination of the Data’
May 5
CRS Report, ‘Tax Expenditures: Overview and Analysis’
May 5
Coastal Heart Med. Grp., Inc. v. Commissioner
May 5
Cowan v. Commissioner
May 5
IRS News Release (IR-2015-77) on Applications for Volunteer Income Tax Assistance, Tax Counseling for the Elderly Grant Programs
May 5
IRS Rev. Proc. 2015-30 Providing 2016 Inflation-Adjusted Deduction Limits for Health Savings Account Contributions
May 5
May 2015 Chief Counsel Code, Subject Matter Phone Directory
May 5
Move America Act, by Sen. Wyden
May 5
Summary of Move America Act, by Sen. Wyden
May 5
FASB Clarifies How to Present Earnings Before Assets Transferred to Partnerships
May 4
FASB Issues Targeted Rules For Investments in Fair Value Hierarchy
May 4
IRS to Issue Rules Addressing Abusive CFC Loans to Foreign Partnerships
May 4
Due Date for Expanded IRS Reporting Looms for Some Supporting Organizations
May 4
IRS Corrects December Regulations For Charitable Hospitals Under ACA
May 4
FIRPTA Repeal Can Wait, Lawmaker Says, While Idea of Limiting the Tax Gains Steam
May 4
Derby Wagers Would Be Overly Taxed Under Proposed Gambling Rules, Racing Group Says
May 4
Applications for IRSAC Membership Being Accepted Through June 26
May 4
Penalty Relief Program Ends June 2 For Small Business Retirement Plan Late Filers
May 4
IRS Seeks Comment on Rules Requiring Banks to Report Nonresident Interest
May 4
Ways and Means Republicans to Return To Taxes Once Trade Bills Out of the Way
May 4
2016 Taxpayer Clinic Grant Awardees Must Unify Controversy, ESL Programs, IRS Says
May 4
Most States Wary of Powdered Alcohol; Colorado, Four Others Approve of Taxing It
May 4
Illinois Senate Passes Measure Revising Self-Procurement Tax on Captive Insurance
May 4
Legislation Approving Click-Through Nexus Gains Nevada Senate Approval
May 4
New York City's No-Longer-Ailing Developers Seek to Retain 1971 Tax Break
May 4
Brazil's Increased Tax On Beer, Soft Drinks Takes Effect
May 4
BEPS Project Will Lead Boardrooms To Scrutinize Tax Planning, Stack Predicts
May 4
New Swedish Government Lays Out Plans for Financial Activity Tax
May 4
Executive Compensation Fix in Vesting Year Doesn't Preclude Tax on Deferred Bonus
May 4
Nonprofit Loses Ninth Circuit Appeal Contesting Disclosure Requirements
May 4
Houston Cattle Ranch Owner's Estate Contests Deficiency, Claims Refund Owed
May 4
Interest on Unemployment Underpayments, Preparer Penalties Among E-Mail CCA Items
May 4
Trust Divisions, Treatment of Termination Fee To Management Company Considered in PLRs
May 4
Caterpillar Receives Second Subpoena Over Tax Structure of Global Parts Unit
May 4
Elizabeth Ann Copeland Selected As Nominee for U.S. Tax Court Judge
May 4
IRS Stipulates to $18M Refund Judgment On Forfeited Securities Fraud Proceeds
May 4
Shea Homes' Owners Sue for Refund Denied After IRS Allegedly Lost Return
May 4
Investor in Abusive Tax Shelter Gets No Sympathy from Fifth Circuit
May 4
What to Watch May 4 Week: Budget Resolution, Iran, Unions
May 4
American Research and Competitiveness Act (H.R. 880), by Rep. Brady
May 4
CCA 201518013 - Section 409A - Inclusion in Gross Income of Deferred Compensation Under Nonqualified Deferred Compensation Plans
May 4
CCA 201518014 - Section 6601 - Interest on Underpayment, Nonpayment, or Extensions of Time for Payment, of Tax
May 4
CCA 201518015 - Section 6503 - Suspension of Running of Period of Limitation
May 4
CCA 201518016 - Section 6330 - Notice and Opportunity for Hearing Before Levy
May 4
CCA 201518017 - Section 6701 - Penalties for Aiding and Abetting Understatement of Tax Liability
May 4
Complaint in ‘Shea v. United States'
May 4
Ctr. for Competitive Politics v. Harris
May 4
Estate Petition in ‘Estate of Barnhart v. Commissioner'
May 4
Exhibit in ‘Estate of Barnhart v. Commissioner'
May 4
IRS Correcting Amendments to Final Regulations (T.D. 9708) on Additional Requirements for Charitable Hospitals
May 4
IRS Corrections to Final Regulations (T.D. 9708) on Additional Requirements for Charitable Hospitals
May 4
IRS News Release (IR-2015-74) on Penalty Relief for Late Returns for Small Retirement Plans
May 4
IRS News Release (IR-2015-75) on Applications for Low Income Taxpayer Clinic Grants
May 4
IRS News Release (IR-2015-76) on Internal Revenue Service Advisory Council (IRSAC) Applications
May 4
PLR 201518001 - Section 7701 - Definitions
May 4
PLR 201518002 - Section 2601 - Tax Imposed
May 4
PLR 201518003 - Section 2601 - Tax Imposed
May 4
PLR 201518004 - Section 2601 - Tax Imposed
May 4
PLR 201518005 - Section 2601 - Tax Imposed
May 4
PLR 201518006 - Section 9100
May 4
PLR 201518007 - Section 7520 - Valuation Tables
May 4
PLR 201518008 - Section 1361 - S Corporation Defined
May 4
PLR 201518009 - Section 9100
May 4
PLR 201518010 - Section 856 - Definition of Real Estate Investment Trust
May 4
PLR 201518011 - Section 42 - Low-Income Housing Credit
May 4
PLR 201518012 - Section 263 - Capital Expenditures
May 4
PLR 201518018 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
May 4
PLR 201518019 - Section 4945 - Taxes on Taxable Expenditures
May 4
PLR 201518020 - Section 7428 - Declaratory Judgments Relating to Status and Classification of Organizations Under Section 501(c) (3), etc.
May 4
PLR 201518021 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
May 4
PLR 201518022 - Section 430 - Minimum Funding Standards for Single-Employer Defined Benefit Pension Plans
May 4
Real Estate Investment and Jobs Act (H.R. 2128), by Rep. Brady
May 4
Status of Key Tax and Retirement Issues in Congress
April 13
IRS Budget Woes Will Affect Audits Of Section 409A Plans, Attorney Says
April 13
Top-Hat Form Filings Can Be Fixed By Entering Delinquent Filer Program
April 13
Analyst: GE Will Pay Less Than 17 Percent On Repatriated Earnings in Finance Sell-Off
April 13
IRS Highlights Reporting Requirements For Foreign Assets, Income Earned Abroad
April 13
CMS: ‘Intermittent Defect' Led To 820,000 Wrong ACA Tax Credit Forms
April 13
Taxpayers With Late, Incorrect Marketplace Forms Get Promised Relief in IRS Guidance
April 13
IRS Has New Favorite People to Audit As Volume of Investigations Declines
April 13
Busy Tax Filing Week Also Has House Votes On Estate Tax Repeal, IRS Oversight Bills
April 13
JCT Outlines Tax Laws For Top Business Entities
April 13
Governor Signs Bill That Would Use Sales Tax Revenue to Lower Arkansas Income Tax Rates
April 13
Colorado Lawmakers to Conference On Budget With $244M in Mandatory Refunds
April 13
New Jersey Issues Guidance On Tax Treatment of Bitcoin Transactions
April 13
North Dakota Governor Signs Bill Repealing Sales Tax on Internet Access
April 13
Australian Senate's Profit Shifting Inquiry Puts Spotlight on Microsoft, Apple, Google
April 13
Uzbekistan, U.S. Sign FATCA Agreement; Philippines, IRS Address Implementation
April 13
Madison Square Garden Will Undergo Another Renovation
April 13
Tax Court Grants Delay of Eaton Trial Until August; Proceedings Still in Chicago
April 13
Informal CCAs Examine Partnership Items, Tribal Exclusion Act, Return Disclosure Limits
April 13
PLRs Consider Annuity Contracts Invested In Publicly Traded Mutual Funds, Other Items
April 13
IRS May Challenge Reinsurance Recoverable Separately From Insurer Reserves, CCA Says
April 13
CCA Addresses Interpretation Of Section 6511(h) Period of Limitations
April 13
Refund Period for Bad Debt Inapplicable For Partnerships' Income Reporting Errors
April 13
Howard Hughes' Real Estate Business Argues Right to Use Completed Contract Accounting
April 13
Former Mary Kay Sales Director Appeals Loss Involving Retirement Tax Deductions
April 13
IRS Updates Process for Ordering Tax Court Transcripts, Notes New Vendor
April 13
Second CCA on Leveraged Forward Contract Says Deal Lacked Economic Substance
April 13
What to Watch Next Week: Doc Fees, Iran, Taxes, Education
April 13
CCA 201515017 - Section 832 - Insurance Company Taxable Income
April 13
CCA 201515018 - Section 6511 - Limitations on Credit or Refund
April 13
CCA 201515019 - Section 6511 - Limitations on Credit or Refund
April 13
CCA 201515020 - Section 9300
April 13
CCA 201515023 - Section 6103 - Confidentiality and Disclosure of Returns and Return Information
April 13
CCA 201515024 - Section 6511 - Limitations on Credit or Refund
April 13
CCA 201515025 - Section 6511 - Limitations on Credit or Refund
April 13
CCA 201515026 - Section 6404 - Abatements
April 13
CCA 201515027 - Section 6103 - Confidentiality and Disclosure of Returns and Return Information
April 13
CCA 201515028 - Section 6103 - Confidentiality and Disclosure of Returns and Return Information
April 13
CCA 201515029 - Section 882 - Tax on Income of Foreign Corporations Connected With United States Business
April 13
CCA 201515030 - Section 6231 - Definitions and Special Rules
April 13
CCA 201515031 - Section 6103 - Confidentiality and Disclosure of Returns and Return Information
April 13
CCA 201515032 - Section 469 - Passive Activity Losses and Credits Limited
April 13
CCA 201515033 - Section 6224 - Participation in Administrative Proceedings; Waivers; Agreements
April 13
Centers for Medicare & Medicaid Services Letter to Ways and Means Committee Chairman Roskam on Penalty Relief for Forms 1095-A
April 13
Howard Hughes Co. Brief in ‘The Howard Hughes Co. v. Commissioner'
April 13
IRS Brief in ‘Peterson v. Commissioner'
April 13
IRS Chief Counsel Notice (CC-2015-005) on Procedures for Ordering, Confirming Receipt of Tax Court Transcripts
April 13
IRS News Release (IR-2015-70) on Foreign Asset Reporting Obligations
April 13
IRS Notice 2015-30 on Penalty Relief Related to Incorrect, Delayed Forms 1095-A
April 13
JCT Report (JCX-71-15), ‘Choice of Business Entity: Present Law and Data Relating to C Corporations, Partnerships, and S Corporations'
April 13
PLR 201515001 - Section 1 - Tax Imposed
April 13
PLR 201515002 - Section 2036 - Transfers With Retained Life Estate
April 13
PLR 201515003 - Section 2036 - Transfers With Retained Life Estate
April 13
PLR 201515004 - Section 2036 - Transfers With Retained Life Estate
April 13
PLR 201515005 - Section 2036 - Transfers With Retained Life Estate
April 13
PLR 201515006 - Section 1297 - Passive Foreign Investment Company
April 13
PLR 201515007 - Section 42 - Low-Income Housing Credit
April 13
PLR 201515008 - Section 9100
April 13
PLR 201515009 - Section 856 - Definition of Real Estate Investment Trust
April 13
PLR 201515010 - Section 1362 - Election; Revocation; Termination
April 13
PLR 201515011 - Section 1362 - Election; Revocation; Termination
April 13
PLR 201515012 - Section 1381 - Organizations to Which Part Applies
April 13
PLR 201515013 - Section 1362 - Election; Revocation; Termination
April 13
PLR 201515014 - Section 468A - Special Rules for Nuclear Decommissioning Costs
April 13
PLR 201515015 - Section 7701 - Definitions
April 13
PLR 201515016 - Section 115 - Income of States, Municipalities, etc.
April 13
PLR 201515021 - Section 1362 - Election; Revocation; Termination
April 13
PLR 201515022 - Section 7701 - Definitions
April 13
PLR 201515034 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
April 13
PLR 201515035 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
April 13
PLR 201515036 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
April 13
PLR 201515037 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
April 13
PLR 201515038 - Section 4945 - Taxes on Taxable Expenditures
April 13
PLR 201515039 - Section 4945 - Taxes on Taxable Expenditures
April 13
PLR 201515040 - Section 4945 - Taxes on Taxable Expenditures
April 13
PLR 201515041 - Section 4945 - Taxes on Taxable Expenditures
April 13
Peterson Brief in ‘Peterson v. Commissioner'
April 13
IRS Posts Final 2015 Form For Qualifying Longevity Annuity Contracts
April 6
Donations to Slain NYPD Officers Through Charities Deductible Immediately, IRS Says
April 6
Attorneys Need to Flag Benefits Issues Early in Corporate Deals, Speakers Say
April 6
Tax Foundation Tags Business Expensing as Top Growth Target
April 6
Tax Parity for LNG, Propane Picks Up Support From Ways and Means Members
April 6
Death Master File Should Be Available To Plan Sponsors, Comments Say
April 6
Alabama Gov. Bentley Signs Bill Overhauling State Jobs Tax Credit
April 6
New Markets Program Among Tax Bills Sent to Georgia Governor
April 6
Massachusetts Awards Amazon $3.25M in Tax Credits for Fulfillment Center
April 6
New York Legislature Passes Budget With Modest Tax Breaks, Other Changes
April 6
Virginia Extends Deadline for Investments Eligible for Capital Gain Income Subtraction
April 6
OECD Calls for Broad Definition Of CFC in Latest Discussion Draft on BEPS
April 6
IRS Gives Relief to Hedge Fund Traders in Securities and Commodities That Have Made a Section 475(f) Election
April 6
Mississippi Court Invalidates Nexus-Based Restrictions in Dividend Exclusion Statute
April 6
IRS Ordered to Produce List of Conservative Groups for Class Certification Over Targeting
April 6
IRS Releases Single Exemption Ruling For Period March 19 Through April 3
April 6
Final Brief Filed in Administration Bid to Dismiss House ACA Lawsuit
April 6
PLRs Look at RIC Partnership Elections, Info Reporting, TE/GE Issues and More
April 6
Limited Partners, Non-Member Managers May Sign Powers of Attorney for Information
April 6
IRS Issues Chief Counsel Code, Subject Matter Directory for April
April 6
CCA: IRS Must Assess Preparer Penalty Within Three Years of Meritless Filing
April 6
NetJets Court to Inspect ‘In Camera' IRS's Alleged Deliberative Process Documents
April 6
AM 2015-004 - Section 6224 - Participation in Administrative Proceedings; Waivers; Agreements
April 6
April 2015 Chief Counsel Code, Subject Matter Phone Directory
April 6
Asian Republican Coalition Inc.
April 6
CCA 201514008 - Section 6694 - Understatement Of Taxpayer's Liability By Tax Return Preparer
April 6
IRS News Release (IR-2015-65) on Taxpayer Donations Under Slain Officer Family Support Act (Pub. L. No. 114-7)
April 6
NetJets Large Aircraft, Inc. v. United States
April 6
NorCal Tea Party Patriots v. IRS
April 6
PLR 201514001 - Section 6045 - Returns Of Brokers
April 6
PLR 201514002 - Section 754 - Manner of Electing Optional Adjustment to Basis of Partnership Property
April 6
PLR 201514003 - Section 7701 - Definitions
April 6
PLR 201514004 - Section 45 - Electricity Produced From Certain Renewable Resources, etc.
April 6
PLR 201514005 - Section 54A - Credit to Holders of Qualified Tax Credit Bonds
April 6
PLR 201514006 - Section 482 - Allocation of Income and Deductions Among Taxpayers
April 6
PLR 201514007 - Section 9100
April 6
PLR 201514009 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
April 6
PLR 201514010 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
April 6
PLR 201514011 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
April 6
PLR 201514012 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
April 6
PLR 201514013 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
April 6
PLR 201514014 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
April 6
PLR 201514015 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
April 6
PLR 201514016 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
April 6
PLR 201514017 - Section 4945 - Taxes on Taxable Expenditures
April 6
PLR 201514018 - Section 4945 - Taxes on Taxable Expenditures
April 6
PLR 201514019 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
April 6
PLR 201514020 - Section 402 - Taxability of Beneficiary of Employees' Trust
April 6
PLR 201514021 - Section 408 - Individual Retirement Accounts
April 6
EITF Agrees to Give Investment Funds Relief from ‘Leveling' in Gauging Values
March 20
FASB Task Force Decides on Disclosure, Simplifies Measurement for Employee Plans
March 20
FASB Votes for Business Combinations Reporting Cumulative Catch-Up Adjustments
March 20
FASB to Propose Removing Basis Difference, Related Accounting From Equity Method
March 20
FASB to Weigh Proposal On Prepaid Store-Value Cards
March 20
Treasury Says Rules on Agents In Consolidated Groups Expected Soon
March 20
IRS Exempt Chief: Sharper, Faster Tool Available in Data-Driven Exams
March 20
Treasury to Review Grantor, Contributor Reliance Standard Related to Form 1023-EZ
March 20
NFIB: 18 Percent of Small Employers Broke IRS Rule on Insurance Reimbursement
March 20
IRS Extends Temporary Relief For Frozen Defined Benefit Plans
March 20
IRS Outlines Deadline for Some Taxpayers To Start Taking Plan Distributions by April 1
March 20
AICPA Offers Senate Working Group Suggestions for Individual Tax Overhaul
March 20
IRS Webinar to Help Preparers, Others Understand Tax Payment Options
March 20
IRS, Private Sector, States Seek to Combat ‘Common Enemy' in Identity Fraud Push
March 20
Budget Resolutions With Reconciliation Not Likely to Advance Tax Overhaul
March 20
Key Tax Issues in Congress
March 20
SSTGB Panel Agrees to Take Up DME Issue for Blood-Monitoring Device
March 20
South Carolina Interest Rates Hold Steady for Second Quarter Tax Payments
March 20
Belarus Signs Agreement With U.S. to Implement FATCA
March 20
Brazil's Supreme Court Overturns 25 Percent State Tax on Electricity
March 20
Hickman to OECD Business Delegates: What Is Best Way to Allocate Risk?
March 20
OECD: Developing Countries ‘Gearing Up' For More Participation in Key BEPS Work
March 20
Switzerland, EU Reach Agreement On Automatic Exchange of Tax Data
March 20
U.K. Aims to Toughen Sanctions on Offshore Evaders, Professionals Involved in Crimes
March 20
IRS Urges Attorneys to Request Tax Court Transcripts in Electronic Format
March 20
Ciraolo Named Acting Assistant Attorney General of DOJ Tax Division
March 20
Microsoft Argument in Summons Action: IRS Acted Illegally in Hiring Quinn Emanuel
March 20
IRS Renumbers Notice on Worker Classification After ‘SECC Corp.' Decision
March 20
AICPA Comments to Senate Finance Committee Working Group on Individual Income Taxes
March 20
IRS Chief Counsel Notice (CC-2015-002) on Correspondence to Justice Department Tax Division, New Principal Deputy Assistant Attorney General
March 20
IRS Chief Counsel Notice (CC-2015-003) on Correspondence to Justice Department Tax Division, New Acting Assistant Attorney General
March 20
IRS Chief Counsel Notice (CC-2015-004) Supplementing Procedures for Ordering Tax Court Transcripts, Confirming Receipt
March 20
IRS News Release (IR-2015-55) on April 1 Deadline for Certain Retirees to Take Retirement Plan Distributions
March 20
IRS News Release (IR-2015-56) on March 25 Webinar on Payment Options for Practitioners, Individuals, Small Businesses
March 20
IRS Notice 2015-28 on Extension of Temporary Nondiscrimination Relief for Closed Defined Benefit Plans
March 20
IRS, Alliance Reach New Accord On Free Tax Preparation Software
March 18
IRS to Release Remaining Exemption Letters Processed by National Office to Media
March 18
Breakout of International Tax Overhaul Unlikely, Practitioner, Senator Say
March 18
Repealing Like-Kind Exchanges Would Affect Real Estate More than Vehicles, Industry Says
March 18
U.S. Exploring Multilateral Instrument To Expand Arbitration Network, Rolfes Says
March 18
SEC to Develop Fiduciary Rule, White Says; Commission Joins Battle on Broker Bias
March 18
House Again Passes Insurance Mandate Exemption for Volunteer Fire Departments
March 18
Getting Extension Is Easy, IRS Assures Taxpayers Facing April 15 Filing Deadline
March 18
House Republicans Embrace Tax Overhaul in Annual Budget Resolution
March 18
Indiana Rejects Cost-of-Performance Sourcing For In-State Receipts of Services, Intangibles
March 18
EU Seeks to Shed Light On Sweetheart Tax Deals for Big Companies
March 18
Market Groups Seek Delay in Implementing OECD's Common Reporting Standard
March 18
India's APA Regime Now Retrospective; Tax Board Allows Rollbacks for Four Years
March 18
Malaysia Seeking Comments On Draft FATCA Guidance Plan
March 18
Switzerland Finally Advances in OECD's Information Exchange Peer Review Process
March 18
New York Economic Development Credit Recipients Can't Deduct Property Taxes
March 18
Tax Court Had Jurisdiction Over Partner's Deduction of Tax Shelter Professional Fees
March 18
Judge Throws Out Inventor's Suit Against California Tax Agency in 22-Year Dispute
March 18
Schock Says He'll Resign House Seat on March 31
March 18
Bedrosian v. Commissioner
March 18
Elbaz v. Commissioner
March 18
Global Financial Markets Association Letter to OECD on Common Reporting Standard
March 18
Global Financial Markets Association Regional Members' White Paper on OECD Common Reporting Standard
March 18
IRS News Release (IR-2015-51) on Tax Time Guide on Automatic Tax-Filing Extensions
March 18
IRS News Release (IR-2015-52) on IRS, Free File Alliance Agreement on Tax Software
March 18
IRS Appoints Donna McComber Deputy Director-Technical in APMA
March 10
Tangible Property FAQ Puts Complex Rules Into ‘Layman's Terms,' Practitioners Say
March 10
Exempt Hospitals Provide More in Charity Care When Compared to Counterparts
March 10
U.S. Official: ‘Rabid Recharacterization' Poses Dangers to Developing Countries
March 10
New Bill Aims to Ensure IRS Regulation Of Preparers, Increase Fraud Penalties
March 10
Tax Overhaul Unlikely Before 2017, Businesses Say in Survey
March 10
NYSBA Tax Section Weighs in On Provisions in Camp, Obama Tax Plans
March 10
IRS: Online Resources Can Help Taxpayers Choose Qualified Preparer
March 10
Report: Disorganization Inhibits Crackdown On Underground Economy in California
March 10
Illinois, Connecticut, Vermont Propose Excise Taxes on Sugary Soft Drinks, Candy
March 10
EU Refers Germany to Court Of Justice Over VAT Breaks
March 10
Italy's Renzi Defends Tax Overhaul Plan, Says It Could Be Ready ‘Within Weeks'
March 10
Russia Sets Rules on Profit Tax Breaks For Deposit Insurance Organizations
March 10
Turkish Government Considers Tax On Social Media, Digital Advertising Firms
March 10
The Role of Moral Hazard Under the Arm's-Length Principle
March 10
Long-Haul Truck Driver Didn't Have Home To Be Away From to Claim Travel Expenses
March 10
IRS Memo Defines Compressed Natural Gas Under Section 6426
March 10
Supreme Court Returns NRO Mandate Case to Seventh Circuit for Reconsideration
March 10
Motor Carrier Not Required to File Information Returns for Freight Services
March 10
Tax Court Revises Opinion After Parties Produce Undisclosed Deficiencies Agreement
March 10
IRS Abused Discretion in Failing To Abate Illinois Attorney's Tax Liability Interest
March 10
Wisconsin Corporation Petitions Tax Court To Review $18 Million in Tax Deficiencies
March 10
Medtronic Trial: IRS Expert Witness Discusses Medical Device Marketing
March 10
Exhibit in ‘VHC, Inc. v. Commissioner'
March 10
Hartland Mgmt. Servs., Inc. v. Commissioner
March 10
Howard v. Commissioner
March 10
IRS ‘Report to Congress on Private Tax-Exempt, Taxable, and Government-Owned Hospitals'
March 10
IRS Field Attorney Advice (FAA 20151001F) on Alternative Fuel Mixture Credit
March 10
IRS Field Attorney Advice (FAA 20151002F) on Requirement to File Information Returns Under Sections 6041, 6045
March 10
IRS News Release (IR-2015-41) on Tax Time Guide on Online Tools for Selecting Preparers
March 10
Identity Theft and Tax Fraud Prevention Act (S. 676), by Sen. Nelson
March 10
King v. Commissioner
March 10
NYSBA Tax Section Letter to Congressional Members, Treasury, IRS, JCT Officials on Tax Reform Act of 2014 (Discussion Draft), by Rep. Camp
March 10
Petition in ‘VHC, Inc. v. Commissioner'
March 10
FASB Expects to Issue Proposal On Nonprofits' Financial Statements in Mid-April
March 2
Tax Executives Say Media Scrutiny Changes Approach to Tax Planning, Not Substance
March 2
IRS Disallowing Refunds, Dropping Appeals Suspended During ‘Quality Stores' Litigation
March 2
IRS Makes Technical Corrections To Renewable Energy Bond Notice
March 2
Proxies: Practitioners Highlight Changes That Are Slightly Off the Beaten Path
March 2
IRS Watchdog Expects to Determine If Lerner E-Mails Are New Within a Week
March 2
New Form 1023-EZ Wipes Out Years Of Backlogged Tax-Exempt Applications
March 2
Deadline Extended for Farmers, Fishermen Awaiting Corrected Health Tax Credit Forms
March 2
IRS Proposes Adjusting Applicable Federal Rates for Exempt Obligations With Older Data
March 2
Obama's Minimum Tax on Foreign Earnings A Compromise Path, Treasury Official Says
March 2
Treasury Official: Expect More Foreign Tax Credit Guidance, but Not Immediately
March 2
Revision of U.S. Model Tax Treaty Will Be Released as Draft for Comment
March 2
Employee Plans Will Feel Strain Of IRS Budget Cuts This Year, Director Says
March 2
IRS Reminds 457(b) Plan Sponsors Of Ins, Outs of Correction Procedures
March 2
Treasury Working on Multiemployer Guidance, Mid-Year Changes for Safe Harbor Plans
March 2
Budget Cuts Forcing ‘Re-Engineering’ Of International Audits, IRS Official Says
March 2
Senate Outlook for Changes to Tax-Favored College Saving Accounts: Take a Number
March 2
JCT Projects 2015 Tax Distribution Ahead of March 3 Fairness Hearing
March 2
Inversions Rules a Top Priority but ‘Tiered' Approach on Guidance Needed, Officials Say
March 2
Partners in Large Firms Make Up 47 Percent of All Partners, IRS Says
March 2
Alabama Governor Proposes $541M In Tax Increases to Offset Budget Shortfall
March 2
New York Guidance Explains 2014 Changes For Qualified Manufacturers, Corporate Filing
March 2
Brazil Raises Social Security Tax On Companies to Improve Public Accounts
March 2
China Planning to Tax Prior Capital Gains by International Funds
March 2
U.S. Officials Say OECD Likely to Adopt ‘Combination' Test on Interest Deductions
March 2
Russian Tax Agency Updates Dividend Profit Tax Rates for Domestic, Foreign Businesses
March 2
CCA: Fuel Sales Key for Building to Qualify For 15-Year Recovery as ‘Service Station'
March 2
Puerto Rico's Doral Bank Placed Under FDIC Receivership, Loses Tax Refund Appeal
March 2
Survival of Obamacare Comes Down to … Fish?
March 2
Informal CCAs Address Trust Classifications, Tax Credit Issues, Statutory Overpayments
March 2
PLRs Look at Trusts' Coordinated Land Sale, REIT Congregate Care Holdings, Other Items
March 2
Wyly Judge Imposes $300 Million Judgment In SEC Suit Over Offshore Trust Tax Evasion
March 2
CCA 201509029 - Section 168 - Accelerated Cost Recovery System
March 2
CCA 201509030 - Section 25A - Hope and Lifetime Learning Credits
March 2
CCA 201509031 - Section 7452 - Representation of Parties
March 2
CCA 201509032 - Section 6103 - Confidentiality and Disclosure of Returns and Return Information
March 2
CCA 201509033 - Section 6401 - Amounts Treated as Overpayments
March 2
CCA 201509034 - Section 6103 - Confidentiality and Disclosure of Returns and Return Information
March 2
CCA 201509035 - Section 7701 - Definitions
March 2
CCA 201509036 - Section 6221 - Tax Treatment Determined at Partnership Level
March 2
CCA 201509037 - Section 23 - Adoption Expenses
March 2
CCA 201509038 - Section 6332 - Surrender of Property Subject to Levy
March 2
IRS Announcement 2015-8 on Disallowed Severance Payment Employment Tax Refund Claims, Appeals of Denied Refunds
March 2
IRS News Release (IR-2015-35) on Winter 2015 Statistics of Income Bulletin
March 2
IRS News Release (IR-2015-36) on Estimated Tax Penalty Relief to Farmers, Fishermen Receiving Corrected Premium Tax Credit Forms
March 2
IRS Proposed Rules (REG-136018-13) on Determination of Adjusted, Applicable Federal Rates Under Section 1288, Long-Term Rates Under Section 382
March 2
IRS Revised Notice 2015-12 on New Clean Renewable Energy Bond Allocations
March 2
JCT Report (JCX-48-15), ‘Fairness and Tax Policy'
March 2
PLR 201509001 - Section 115 - Income of States, Municipalities, etc.
March 2
PLR 201509002 - Section 2036 - Transfers With Retained Life Estate
March 2
PLR 201509003 - Section 2036 - Transfers With Retained Life Estate
March 2
PLR 201509004 - Section 2036 - Transfers With Retained Life Estate
March 2
PLR 201509005 - Section 2036 - Transfers With Retained Life Estate
March 2
PLR 201509006 - Section 2036 - Transfers With Retained Life Estate
March 2
PLR 201509007 - Section 2036 - Transfers With Retained Life Estate
March 2
PLR 201509008 - Section 2036 - Transfers With Retained Life Estate
March 2
PLR 201509009 - Section 2036 - Transfers With Retained Life Estate
March 2
PLR 201509010 - Section 2036 - Transfers With Retained Life Estate
March 2
PLR 201509011 - Section 2036 - Transfers With Retained Life Estate
March 2
PLR 201509012 - Section 2036 - Transfers With Retained Life Estate
March 2
PLR 201509013 - Section 2036 - Transfers With Retained Life Estate
March 2
PLR 201509014 - Section 2036 - Transfers With Retained Life Estate
March 2
PLR 201509015 - Section 2036 - Transfers With Retained Life Estate
March 2
PLR 201509016 - Section 2036 - Transfers With Retained Life Estate
March 2
PLR 201509017 - Section 2036 - Transfers With Retained Life Estate
March 2
PLR 201509018 - Section 2036 - Transfers With Retained Life Estate
March 2
PLR 201509019 - Section 856 - Definition of Real Estate Investment Trust
March 2
PLR 201509020 - Section 9100
March 2
PLR 201509021 - Section 9100
March 2
PLR 201509022 - Section 9100
March 2
PLR 201509023 - Section 9100
March 2
PLR 201509024 - Section 9100
March 2
PLR 201509025 - Section 9100
March 2
PLR 201509026 - Section 1362 - Election; Revocation; Termination
March 2
PLR 201509027 - Section 911 - Citizens or Residents of the United States Living Abroad
March 2
PLR 201509028 - Section 1295 - Qualified Electing Fund
March 2
PLR 201509039 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
March 2
PLR 201509040 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
March 2
PLR 201509041 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
March 2
PLR 201509042 - Section 4945 - Taxes on Taxable Expenditures
March 2
PLR 201509043 - Section 4945 - Taxes on Taxable Expenditures
March 2
PLR 201509044 - Section 4945 - Taxes on Taxable Expenditures
March 2
PLR 201509045 - Section 4945 - Taxes on Taxable Expenditures
March 2
PLR 201509046 - Section 4945 - Taxes on Taxable Expenditures
March 2
PLR 201509047 - Section 4945 - Taxes on Taxable Expenditures
March 2
PLR 201509048 - Section 4945 - Taxes on Taxable Expenditures
March 2
PLR 201509049 - Section 4945 - Taxes on Taxable Expenditures
March 2
PLR 201509050 - Section 4945 - Taxes on Taxable Expenditures
March 2
PLR 201509051 - Section 4945 - Taxes on Taxable Expenditures
March 2
PLR 201509052 - Section 4945 - Taxes on Taxable Expenditures
March 2
PLR 201509053 - Section 4945 - Taxes on Taxable Expenditures
March 2
PLR 201509054 - Section 4945 - Taxes on Taxable Expenditures
March 2
PLR 201509055 - Section 4945 - Taxes on Taxable Expenditures
March 2
PLR 201509056 - Section 4945 - Taxes on Taxable Expenditures
March 2
PLR 201509057 - Section 4945 - Taxes on Taxable Expenditures
March 2
PLR 201509058 - Section 4945 - Taxes on Taxable Expenditures
March 2
PLR 201509059 - Section 4945 - Taxes on Taxable Expenditures
March 2
PLR 201509060 - Section 4945 - Taxes on Taxable Expenditures
March 2
PLR 201509061 - Section 4945 - Taxes on Taxable Expenditures
March 2
PLR 201509062 - Section 4945 - Taxes on Taxable Expenditures
March 2
PLR 201509063 - Section 4945 - Taxes on Taxable Expenditures
March 2
PLR 201509064 - Section 4945 - Taxes on Taxable Expenditures
March 2
PLR 201509065 - Section 408 - Individual Retirement Accounts
March 2
PLR 201509066 - Section 408 - Individual Retirement Accounts
March 2
PLR 201509067 - Section 412 - Minimum Funding Standards
March 2
PLR 201509068 - Section 412 - Minimum Funding Standards
March 2
PLR 201509069 - Section 414 - Definitions and Special Rules
March 2
PLR 201509070 - Section 9100
March 2
SEC v. Wyly
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SEC Staff Says It Is Finding More Auditor Independence Violations
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Cooperative Ineligible for Domestic Production Deduction; Grain Sold to LLC
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Focus at Medtronic's Transfer Pricing Trial Turns to Product Quality
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IRS Field Attorney Advice (FAA 20150801F) on Certain Grain Purchases by Non-Exempt Cooperative Partner
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IRS Final, Temporary Rules (T.D. 9711) on Health Insurance Providers Fee
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IRS Notice 2015-16 on Excise Tax on High-Cost Employer-Sponsored Health Plans
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IRS Proposed Rules (REG-143416-14) on Health Insurance Providers Fee
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Portwine v. Commissioner
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