Search for: "Internal Revenue Service (IRS)" Results 281 - 300 of 8,654
Sort by Relevance | Sort by Date
RSS Subscribe: 20 results | 100 results
15 Dec 2023, 9:00 am
From a Virginia federal district court’s determination that a judgment for attorney’s fees had priority over Internal Revenue Service (IRS) tax liens, to the Centers for Medicare and Medicaid Services’ issuance of a final rule requiring disclosure of ownership information for nursing facilities and a new Texas law providing charging order protection for single-member limited liability companies (LLCs), we have recently seen significant… [read post]
15 Dec 2023, 8:55 am by Cynthia Marcotte Stamer
 On November 22, 2023, the Departments used their statutory authority (Internal Revenue Code Section 9816(c)(9), ERISA Section 716(c)(9), and PHS Act Section 2799A-1(c)(9)) to grant extensions in the following circumstances: Disputing parties may request additional time, beyond the current business day deadline, to respond to the certified IDR entity’s requests for additional information. [read post]
14 Dec 2023, 9:00 pm
According to the PRAC, flaws in the Internal Revenue Service’s (IRS) processing procedures allowed thousands of fraudulent credit filings to go unnoticed initially. [read post]
8 Dec 2023, 3:36 am by Cari Rincker
(CCH) 22 (2022) (appeal filed). [3] In re Mellier’s Estate, 182 A. 388, 389 (Pa. 1936). [4] Several of the checks that the Internal Revenue Service (IRS) had mistakenly conceded were not included in the father’s gross estate were excluded from it. [read post]
7 Dec 2023, 8:13 am by Demetrius J. Robinson
Under Section 1401(a) and Section 1402(b) of the Internal Revenue Code (the “Code”), an individual is subject to self-employment tax on the net earnings derived from self-employment, subject to the applicable yearly wage cap (“Social Security Tax”). [read post]
7 Dec 2023, 7:30 am by Mark Wilson
For high-growth startups, these tax benefits are often well worth the time and brainpower spent planning and structuring for the requirements imposed by Section 1202 of the Internal Revenue Code. [read post]
6 Dec 2023, 4:00 pm by Anna Mikhaylina
The use of forfeitures to offset employer contributions is a long-standing practice expressly approved by IRS proposed regulations issued in early 2023 (the “2023 Proposed Regulations”).[2] However, because most retirement plans are subject to both the Internal Revenue Code (the “Code”) and ERISA, plans that comply with the IRS regulations could nevertheless be in violation of ERISA. [read post]
5 Dec 2023, 5:33 pm
The Internal Revenue Service (IRS) has increased the limits for gift and estate tax exemption amounts to their highest exclusion amounts ever for 2024. [read post]
After realizing that many individuals were unaware of that requirement, the Internal Revenue Service responded by issuing Notice 2022-53 suspending the requirement to take RMDS in 2021 and 2022. [read post]
4 Dec 2023, 10:00 pm by Sherica Celine
The Internal Revenue Code strictly regulates REITs to ensure that the form stays true to its mission. [read post]
3 Dec 2023, 10:00 pm
Private equity, hedge fund, and other investment fund sponsors should be aware of the recent development in the Internal Revenue Service’s (IRS’s) audit campaign with respect to potential liability for Self-Employment Contributions Act (SECA) tax on investment professionals through their limited partnership interests in fund management vehicles. [read post]
3 Dec 2023, 10:00 pm
Private equity, hedge fund, and other investment fund sponsors should be aware of the recent development in the Internal Revenue Service’s (IRS’s) audit campaign with respect to potential liability for Self-Employment Contributions Act (SECA) tax on investment professionals through their limited partnership interests in fund management vehicles. [read post]
3 Dec 2023, 10:00 pm
Private equity, hedge fund, and other investment fund sponsors should be aware of the recent development in the Internal Revenue Service’s (IRS’s) audit campaign with respect to potential liability for Self-Employment Contributions Act (SECA) tax on investment professionals through their limited partnership interests in fund management vehicles. [read post]
3 Dec 2023, 10:00 pm
Private equity, hedge fund, and other investment fund sponsors should be aware of the recent development in the Internal Revenue Service’s (IRS’s) audit campaign with respect to potential liability for Self-Employment Contributions Act (SECA) tax on investment professionals through their limited partnership interests in fund management vehicles. [read post]
3 Dec 2023, 10:00 pm
Private equity, hedge fund, and other investment fund sponsors should be aware of the recent development in the Internal Revenue Service’s (IRS’s) audit campaign with respect to potential liability for Self-Employment Contributions Act (SECA) tax on investment professionals through their limited partnership interests in fund management vehicles. [read post]
3 Dec 2023, 10:00 pm
Private equity, hedge fund, and other investment fund sponsors should be aware of the recent development in the Internal Revenue Service’s (IRS’s) audit campaign with respect to potential liability for Self-Employment Contributions Act (SECA) tax on investment professionals through their limited partnership interests in fund management vehicles. [read post]
1 Dec 2023, 5:23 pm by Cari Rincker
Only C corporations are required by the Internal Revenue Service (IRS) to complete a balance sheet as part of their annual tax return; but preparing a balance sheet at the end of every month or quarter—or at least once per year—is an essential part of running a business. [read post]
1 Dec 2023, 5:10 am by Robert Kraft
The Internal Revenue Service has good information on how to avoid tax scams. [read post]
30 Nov 2023, 9:05 pm by Josephine A. Phillips
The Internal Revenue Service (IRS) issued a notice of proposed rulemaking that would update regulations concerning the tax treatment of transactions between partnerships and related persons, such as individuals who hold an interest in the partnership’s profits. [read post]
30 Nov 2023, 8:19 am by Lawrence Brown
When targeting high-net-worth taxpayers in criminal cases, the Internal Revenue Service (IRS) has several tools at its disposal. [read post]