Search for: "INTERNAL REVENUE"
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9 Jul 2011, 3:00 am
Here is the abstract: The Internal Revenue Code and associated IRS regulations provide a myriad of federal tax benefits... [read post]
4 Nov 2013, 1:37 pm
The Internal Revenue Code sets forth various dollar limitations on benefits, contributions, compensation under employee benefit plans. [read post]
15 Nov 2018, 9:00 pm
The US Internal Revenue Service has released proposed regulations requiring retirement plans to eliminate the six-month suspension for hardship withdrawals made on and after January 1, 2020, with the option to eliminate it earlier, and providing important clarifications for plan sponsors on other hardship requirements. [read post]
10 Jun 2016, 12:27 am
The Hill, House Panel Votes to Cut IRS Funding: The House Appropriations Committee on Thursday approved a spending bill that would reduce funding for the Internal Revenue Service (IRS). [read post]
22 Jun 2023, 10:00 pm
The Internal Revenue Service (IRS) and US Treasury Department released on June 14, 2023 proposed regulations on the direct payment regime, which guidance should help organizations evaluate whether to engage in clean energy projects. [read post]
3 Jan 2014, 7:52 pm
Clarke 13-301 Issue: Whether an unsupported allegation that the Internal Revenue Service (IRS) issued a summons for an improper purpose entitles an opponent of the summons to an evidentiary hearing to question IRS officials about their reasons for issuing the summons. [read post]
5 May 2008, 10:00 am
Stegmaier (O'Melveny & Myers, Newport Beach, CA) has published Tax Incentives for Higher Education in the Internal Revenue Code: Education Tax Expenditure Reform and the Inclusion of Refundable Tax Credits, 37 Sw. [read post]
17 Oct 2009, 9:46 pm
The Government Accountability Office on Friday released Opportunities Exist for IRS to Enhance Taxpayer Service and Enforcement for the 2010 Filing Season (GAO-09-1026): We recommend that the Commissioner of Internal Revenue take the following five actions. [read post]
6 Oct 2010, 10:00 am
Micah Burch (University of Sydney, Faculty of Law) has posted National Funding for the Arts and Internal Revenue Code § 501(c)(3), 37 Fla. [read post]
16 Aug 2015, 12:19 am
IRS targets True the Vote and its founder-president Catherine Engelbrecht are still pursuing the Internal Revenue Service, Lois Lerner, now... [read post]
19 Jan 2015, 12:35 am
Wall Street Journal editorial, The IRS Is Not Here to Help You: The Agency Will Punish Tax Filers For its Own Stonewalling: Hard to believe, but the Internal Revenue Service says its customer service is about to get worse. [read post]
21 Oct 2015, 6:00 pm
The Internal Revenue Service (IRS) has recently released the long-term care premium deductibility limits for 2016. [read post]
27 Nov 2023, 10:00 pm
The US Internal Revenue Service (IRS) and US Department of the Treasury (Treasury) released proposed regulations on November 17, 2023 addressing the investment tax credit (ITC) for renewable energy and energy storage facilities, expanding upon and clarifying prior guidance on applying the ITC following the enactment of the Inflation Reduction Act of 2022 (IRA). [read post]
16 Aug 2017, 8:42 am
How large is the potential for hard-to-detect and even harder-to-counter abuse when it comes to the federal income tax deduction for "qualified conservation contributions" under Internal Revenue Code section 170(h)? [read post]
18 Jan 2019, 5:23 am
Yes, in a recent New York decision, the court ruled that under the plain meaning of the Bankruptcy Code, a debtor in a one-person household who actually incurs operating expenses for two motor vehicles may claim a deduction in the means test for operating expenses for two vehicles, even though the Internal Revenue Service manual... [read post]
25 Apr 2016, 6:22 am
Hollywood Reporter, Michael Jackson Estate Faces Billion-Dollar Tax Court Battle: Of all the befuddling legal matters in the entertainment business, there's perhaps none that causes attorneys to scratch their heads like the battle between Michael Jackson and the Internal Revenue Service over what the late entertainer should be paying in... [read post]
17 Oct 2023, 5:52 am
Among several other enforcement priorities, the Internal Revenue Service (IRS) and U.S. [read post]
27 Jul 2011, 3:08 am
An issue of narrow but deep importance (that is, nationwide and for all corporate tax-payers): can the Internal Revenue Service (I.R.S.) issue a summons for Wells Fargo’s Tax Accrual Work Papers (TAWs) or is that privileged attorney work product? [read post]
20 Dec 2012, 1:30 am
The Ninth Circuit yesterday affirmed the Tax Court (135 T.C. 573 (2012)) and held that an NOL carryover is not an NOL carryback for purposes of § 56(d)(1)(A)(ii)(I): Between 2002 and 2009, § 56 of the Internal Revenue Code provided tax relief by permitting taxpayers subject to the Alternative Minimum... [read post]
Weekly SSRN Tax Article Review And Roundup: Speck Reviews Cauble's Questions The IRS Will Not Answer
26 Mar 2021, 11:30 am
In Questions the IRS Will Not Answer, Emily Cauble provides an important analysis and critique of the Internal Revenue Service’s “no-rule” areas—topics on which... [read post]
