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30 Jun 2023, 4:29 pm
While the Internal Revenue Service’s Criminal Investigation Division (IRS CI) is responsible for investigating federal tax crimes, it doesn’t focus solely on criminal violations of the Internal Revenue Code. [read post]
11 Jan 2021, 10:00 pm
The US Department of Treasury and the Internal Revenue Service released anticipated final regulations pertaining to the federal income tax credit for carbon capture projects under Section 45Q of the Internal Revenue Code on January 6, 2021. [read post]
22 Nov 2016, 9:03 pm
Health care organizations sponsoring tax-qualified employee benefit plans or operating as tax-exempt entities under the Internal Revenue (Code) should expect changes in the practices Internal Revenue Service (IRS) agents use to issue and enforce document requests (IDRs) in connection with an IRS audit or other investigation of their employee benefit plans’ tax status or compliance after March 1, 2017. [read post]
25 Jul 2023, 10:00 pm
The Internal Revenue Service (IRS) expanded its individually designed determination letter program to include 403(b) retirement plans in November 2022, before which time 403(b) plan sponsors did not have the ability to file for a determination letter, and thus could not receive assurance from the IRS that the plan’s written terms complied with Internal Revenue Code (Code) Section 403(b). [read post]
4 Jan 2024, 10:00 pm
The Internal Revenue Service (IRS) and the US Department of the Treasury (Treasury) recently published proposed regulations (Proposed Regulations) setting forth rules applicable to the credit for the production of clean hydrogen and the election to treat clean hydrogen production facilities as energy property under Sections 45V and 48(a)(15) of the Internal Revenue Code (Code) enacted under the Inflation Reduction Act of 2022 (IRA). [read post]
9 May 2022, 10:00 pm
In late March 2022, the US Internal Revenue Service withdrew regulations proposed in 2019 and issued new proposed regulations under sections 413(c) and (e) of the Internal Revenue Code, which provide for an exception to section 413’s “unified plan rule”—commonly referred to as the “one-bad-apple rule”—for multiple employer and pooled employer plans. [read post]
14 Feb 2014, 10:26 am
On February 12, the Treasury Department and the Internal Revenue Service (IRS) published the final employer shared responsibility rule (aka the employer mandate). [read post]
26 Nov 2013, 12:11 pm
Department of the Treasury and the Internal Revenue Service today will issue initial guidance regarding qualification requirements for tax-exemption as a social welfare organization under section 501(c)(4) of the Internal Revenue Code. [read post]
7 Sep 2020, 10:00 pm
The Internal Revenue Service (IRS) and the US Department of the Treasury (Treasury) published a final rule in the September 4 Federal Register updating IRS regulations under Internal Revenue Code (Code) Section 468A. [read post]
16 May 2013, 9:59 am
Essentially, the Internal Revenue Service has provided a new option for parties to treat the transaction as either a sale of assets or a sale of stock, but only if the sale of stock is being sold to an unrelated third party or distributed to shareholders in a taxable transaction. [read post]
24 Feb 2021, 10:00 pm
As we described in our LawFlash from last spring, the US Department of Labor’s Employee Benefits Security Administration (EBSA) and the Internal Revenue Service (IRS) (collectively, the Agencies) issued EBSA Notice 2020-01 and a joint final rule (collectively, Guidance) suspending certain deadlines under the Employee Retirement Income Securities Act of 1974, as amended (ERISA) and the Internal Revenue Code of 1986, as amended (Code). [read post]
11 Jan 2021, 10:00 pm
The US Department of Treasury and the Internal Revenue Service released anticipated final regulations pertaining to the federal income tax credit for carbon capture projects under Section 45Q of the Internal Revenue Code on January 6, 2021. [read post]
11 Jan 2021, 10:00 pm
The US Department of Treasury and the Internal Revenue Service released anticipated final regulations pertaining to the federal income tax credit for carbon capture projects under Section 45Q of the Internal Revenue Code on January 6, 2021. [read post]
4 Jan 2024, 10:00 pm
The Internal Revenue Service (IRS) and the US Department of the Treasury (Treasury) recently published proposed regulations (Proposed Regulations) setting forth rules applicable to the credit for the production of clean hydrogen and the election to treat clean hydrogen production facilities as energy property under Sections 45V and 48(a)(15) of the Internal Revenue Code (Code) enacted under the Inflation Reduction Act of 2022 (IRA). [read post]
23 Sep 2021, 10:00 pm
The Internal Revenue Service (IRS) issued an important reminder of the unique application of the limit under Internal Revenue Code (IRC) Section 415(c) to 403(b) plans on August 20, 2021. [read post]
25 Jul 2023, 10:00 pm
The Internal Revenue Service (IRS) expanded its individually designed determination letter program to include 403(b) retirement plans in November 2022, before which time 403(b) plan sponsors did not have the ability to file for a determination letter, and thus could not receive assurance from the IRS that the plan’s written terms complied with Internal Revenue Code (Code) Section 403(b). [read post]
9 Sep 2013, 12:00 am
Treasury Department and Internal Revenue Service have released two new proposed rules governing employer reporting requirements under the Affordable Care Act (ACA). [read post]
4 Jan 2024, 10:00 pm
The Internal Revenue Service (IRS) and the US Department of the Treasury (Treasury) recently published proposed regulations (Proposed Regulations) setting forth rules applicable to the credit for the production of clean hydrogen and the election to treat clean hydrogen production facilities as energy property under Sections 45V and 48(a)(15) of the Internal Revenue Code (Code) enacted under the Inflation Reduction Act of 2022 (IRA). [read post]
11 Jun 2020, 10:00 pm
The Internal Revenue Service and US Department of the Treasury have released proposed regulations governing the excise tax imposed by Internal Revenue Code Section 4960 on certain executive compensation paid to employees of tax-exempt organizations. [read post]
22 Mar 2024, 9:36 am
The Internal Revenue Code requires U.S. taxpayers to disclose certain transactions resulting in significant losses. [read post]
