Search for: "INTERNAL REVENUE"
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3 Aug 2010, 2:20 pm
Internal Revenue Code section 61(a)(12) states that taxable gross income includes income from the cancellation of debt. [read post]
25 Jan 2021, 10:00 pm
For the 2020 tax year, the Internal Revenue Service (IRS) moved reporting of certain nonemployee compensation, including current and deferred compensation paid to independent contractors and corporate directors, from Form 1099-MISC to revived Form 1099-NEC (see our previous LawFlash). [read post]
1 Jun 2020, 10:00 pm
The proposed regulations, released on May 28 and on which taxpayers may currently rely pending finalization, build on prior guidance for carbon capture and sequestration tax credits under Section 45Q of the Internal Revenue Code. [read post]
25 Nov 2020, 5:24 am
The Internal Revenue Service (IRS) has issued final regulations relating to section 1031 like-kind exchanges. 1031 Like-Kind Requirements We call them 1031 like-kind exchanges because the rules are found at section 1031 of the Tax Code (clever, I know). [read post]
14 Jun 2013, 10:52 am
The sequestration budget cuts are impacting the operations of the Internal Revenue Service (“IRS”). [read post]
1 Feb 2024, 10:00 pm
On November 24, 2023, the Internal Revenue Service (IRS) proposed long-awaited regulations providing guidance on the required coverage of long-term, part-time employees (LTPTEs) under the Setting Every Community Up for Retirement Enhancement Act (SECURE 1.0) and the SECURE 2.0 Act of 2022 (SECURE 2.0). [read post]
11 Feb 2024, 10:00 pm
Albers-Fiedler, co-authored a Law360 Expert Analysis discussing the Internal Revenue Service’s (IRS’s) sports industry losses campaign, which is “designed to identify and initiate specialized, issue-based examinations of partnerships operating within the sports industry that report significant tax losses. [read post]
15 Sep 2023, 7:48 am
On September 8, 2023, the Internal Revenue Service (IRS) announced a “sweeping effort” to enhance its tax collection and enforcement efforts. [read post]
5 Dec 2016, 12:45 am
Law360, IRS Defends Test Used To Determine Nonprofit Status: Federal attorneys defending the Internal Revenue Service against accusations it used an unconstitutional method to deny tax-exempt nonprofit status to a conservative group told a Texas federal judge Wednesday that the test in question “is neither unconstitutionally vague nor overly broad. [read post]
31 Jan 2007, 6:59 am
In mid-January, the Internal Revenue Service posted on its website a new web-based version of its Exempt Organizations Workshop on tax compliance issues confronted by small and mid-sized tax exempt organizations, including churches and other religious groups. [read post]
20 May 2015, 1:00 am
Wall Street Journal, Rules Fail To Rein In Tax-Driven Takeovers: Endo International PLC agreed to buy rival drug maker Par Pharmaceutical Holdings Inc. for $8 billion, the latest in a string of cross-border mergers steering tax revenue away from the U.S., despite Washington’s efforts. [read post]
28 May 2015, 12:12 am
The Hill: Two Years Later, IRS Remains Reckless and Corrupt, by Akash Chougule (Americans For Prosperity): This month marks the two-year anniversary of the nation learning that the Internal Revenue Service (IRS) – the nation’s supposedly nonpartisan tax collection agency – systematically harassed and targeted conservative political groups leading up... [read post]
7 Nov 2014, 11:59 am
Section 36B of the Internal Revenue Code [text] authorizes federal tax credit subsidies for health insurance coverage that is purchased through an “Exchange established by the State under section 1311” of the ACA. [read post]
13 Oct 2007, 5:59 pm
Current bankruptcy law exempts from discharge "Any other loan that is a qualified education loan, as defined in §221(d)(1) of the Internal Revenue Code of 1986, incurred by a debtor who is an individual". [read post]
31 Aug 2023, 6:24 am
When targeting taxpayers for fraud and other crimes, the Internal Revenue Service (IRS) has various investigative tools at its disposal. [read post]
29 Nov 2023, 10:00 pm
Partner Casey August and associates Andreas Andrews and Kathryn Seen co-authored an Expert Analysis for Law360 discussing proposed regulations from the US Internal Revenue Service and US Department of the Treasury that address the investment tax credit (ITC) for renewable energy and energy storage facilities. [read post]
16 Jun 2024, 10:00 pm
The US Department of Labor and Internal Revenue Service have issued coordinated guidance on the pension-linked emergency savings account (PLESA), a new in-plan emergency savings account feature created by the SECURE 2.0 Act of 2022. [read post]
16 Feb 2021, 11:20 am
McLaughlin (Utah; Google Scholar) & Ann Taylor Schwing, Conservation Easements and Development Rights: Law and Policy, 169 Tax Notes Fed. 531 (Oct. 26, 2020): This article examines the requirements in Internal Revenue Code § 170(h) that limit a taxpayer’s ability to grant the donee of a deductible easement... [read post]
14 Apr 2014, 12:07 am
National Review: Woodward on IRS Scandal: ‘There’s Obviously Something Here’: The Washington Post’s Bob Woodward knows a thing or two about investigating Washington scandals, and he believes the Internal Revenue Service’s targeting of conservative groups merits a deeper look. [read post]
3 Mar 2017, 3:00 am
Could Face Deep Cuts: President Trump has a rocky history with the Internal Revenue Service, which he has complained audits him with unfair ferocity. [read post]
