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24 Jan 2024, 10:00 pm
Partners Casey August, Douglas Hastings, Kenneth Kulak, and Mark Lazaroff, and associates Andreas Andrews and Jared Sanders co-authored a Law360 Expert Analysis discussing the US Department of the Treasury and the Internal Revenue Service’s proposed regulations for the clean hydrogen tax credits under Sections 45V and 48 of the Internal Revenue Code, as enacted by the Inflation Reduction Act. [read post]
19 Sep 2017, 2:28 pm
This guide is a great resource for research on Federal tax issues and covers the Internal Revenue Code, the Internal Revenue Manual, IRS Regulations, IRS Publications, tax cases, Treasury Decisions, Actions on Decisions, Chief Counsel Advice, Private Letter Rulings, tax treaties and much more. [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]
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 Feb 2024, 10:00 pm
The Internal Revenue Service (IRS) recently issued a nonbinding Generic Legal Advice Memorandum (GLAM) that provides advice on Internal Revenue Code Section 482 and so-called implicit parental support. [read post]
2 May 2024, 10:00 pm
On April 24, the Internal Revenue Service (IRS) issued final regulations (Final Regulations) regarding Section 897. [read post]
22 Jun 2023, 10:00 pm
On June 14, 2023, the Internal Revenue Service and US Department of the Treasury released temporary regulations and proposed regulations (collectively, the Transferability Guidance) relating to the transfer of certain clean technology industry federal income tax credits pursuant to Section 6418 of the Internal Revenue Code of 1986, as amended, which was enacted under the Inflation Reduction Act of 2022. [read post]
9 May 2019, 10:07 am
Accordingly, the Puerto Rico Department of the Treasury (the “PR Treasury”) recently issued Internal Revenue Circular Letter No. [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]
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]
12 Jan 2023, 10:00 pm
The Internal Revenue Service (IRS) issued proposed regulations under Sections 892 and 897 of the Internal Revenue Code of 1986, as amended, on December 29, 2022. [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]
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]
12 Jan 2023, 10:00 pm
The Internal Revenue Service (IRS) issued proposed regulations under Sections 892 and 897 of the Internal Revenue Code of 1986, as amended, on December 29, 2022. [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 Nov 2016, 3:00 am
Miller (Proskauer, New York) & Janicelynn Asamoto Park (Proskauer, New York), IRS Issues Final and Temporary Debt-Equity Regulations Under Section 385: On October 13, 2016, the Treasury Department and the Internal Revenue Service issued final and temporary regulations under section 385 of the Internal Revenue Code. [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]
20 Nov 2013, 12:00 am
Andrioff On November 15, 2013, the Internal Revenue Service issued final regulations on mid-year reductions or suspensions of “safe harbor” contributions made to 401(k) plans under Internal Revenue Code (“Code”) Section 401(m)(13). [read post]
29 Sep 2009, 7:50 am
INTERNAL REVENUE CODE Congress and the Treasury use organizational terms to direct readers to specified [...] [read post]
