The IRS has issued a private letter ruling on I.R.C. §§856 and 163, and Treas. Regs. §§301.9100 and 1.163 granting taxpayer extensions to make real estate investment trust (REIT) and ...
The IRS has issued a private letter ruling on I.R.C. §1295 and Treas. Reg. §1.1295 granting consent for a domestic limited partnership to make retroactive qualified electing fund (QEF) elections ...
The IRS Friday announced modified accounting method change procedures for research and experimental expenditures.
The IRS issued proposed regulations clarifying that a private school will not qualify for tax exemption under I.R.C. §501(c)(3) if it adopts, maintains, or enforces policies or practices that ...
The U.S. District Court held that the United States was entitled to a permanent injunction under I.R.C. §7402(a) against a dental practice and its owner for repeatedly failing to comply ...
The IRS issued a news release encouraging taxpayers to prepare for disasters by protecting important tax and financial records as part of National Preparedness Month. The IRS recommends storing tax ...
The IRS reached an agreement with a New York couple that they no longer owed taxes or penalties, after previously disallowing ...
A federal district court properly assessed $2.9 million in civil penalties against a businessman who willfully failed to report his interest in more than a dozen foreign bank accounts across eight ...
The Polish parliament approved legislation Friday extending potential buyer liability for suppliers’ unpaid value-added tax to a range of business-to-business services.
Pfizer Inc. can’t deduct its interest payments to a foreign affiliate under Alabama’s add-back statute because the payments were ultimately passed on to members who treated them as nontaxable, a state ...
The rules ( TD 10054; RIN 1545-BR75) implement the newly created tax break from the multitrillion-dollar law that President Donald Trump signed in July 2025. The tax benefit is meant to shrink the ...
The Federal Circuit handed expat taxpayers back-to-back losses, ruling that certain US tax treaties don’t permit offsetting a ...
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