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28 Dec 2010, 9:29 am by Brian E. Barreira
Attached is the 12/16/2010 advance proof copy from the Internal Revenue Service of Form 8939, entitled “Allocation of Increase in Basis for Property Received from a Decedent. [read post]
27 Dec 2020, 11:01 am by Leandra Lederman
In 1953, it changed its name from the “Bureau of Internal Revenue” to the “Internal Revenue Service. [read post]
29 Jul 2014, 6:57 am by Michael Geist
Due to international copyright obligations, the Canadian repertoire during the period of the tariff was about the half as large as the U.S. one. [read post]
15 Nov 2010, 3:52 am
Lewis believed that revenues would decrease and suspected that GIC had recommended the change merely to cover up problems with on-line ticketing. [read post]
18 Oct 2022, 8:51 am by Matthew Brust
Proc. 2018-58 (“Section 6 Relief”) states that if a taxpayer has a deadline (the 45-day or 180-day deadline) that falls between the Relief Period prescribed by the Internal Revenue Service (the “IRS”), the taxpayer may extend that deadline date to the end of the Relief Period. [read post]
18 Oct 2022, 8:51 am by Matthew Brust
Proc. 2018-58 (“Section 6 Relief”) states that if a taxpayer has a deadline (the 45-day or 180-day deadline) that falls between the Relief Period prescribed by the Internal Revenue Service (the “IRS”), the taxpayer may extend that deadline date to the end of the Relief Period. [read post]
15 Sep 2022, 5:13 am by Michael Geist
So what is the likely effect of a bill with such broad overreach that the default position is that any audio-visual service anywhere in the world with a Canadian connection (Canadian subscribers or revenues would be enough) is subject to Canadian law? [read post]
28 Feb 2011, 7:39 am
Government Apps May Provide More than Legal Research IRS2Go from the Internal Revenue Service As we noted in a January blog post, the Internal Revenue Service announced that a new mobile app has been released and is now available for your iPhone, iTouch or Android. [read post]
12 Nov 2020, 8:05 pm by Sabrina I. Pacifici
– The Internal Revenue Code is central in all federal tax research. [read post]
27 Mar 2008, 1:12 am
Bachelder, discusses the new position of the IRS that guaranteeing bonus and other incentive awards upon terminations without cause and terminations for good reason can disqualify the incentive compensation for the performance-based plan exception under Section 162(m) of the Internal Revenue Code. [read post]
1 Aug 2011, 9:00 pm
       The child is kidnapped by someone other than a family member This is likely a stipulation of the Internal Revenue Code that is known to few people outside the network of families who have had to go through such an ordeal. [read post]
26 Nov 2017, 7:00 am
HR 1, the Tax Cuts and Jobs Act (House Bill), as introduced in the House Ways and Means Committee on November 2, 2017, included provisions that would, among other things, dramatically affect the taxation of employees and other service providers with respect to nonqualified deferred compensation (including stock options, stock units and stock appreciation rights) and would modify the rules of Section 162(m) of the Internal Revenue Code (Code) governing corporate deductions… [read post]
28 Feb 2012, 4:08 am by David Feldman
The main innovation of the bill is to set up a new category of company called an “emerging company,” essentially with less than $1 billion in revenues. [read post]
18 Jun 2015, 7:29 am by Ron Friedmann
On a day-to-day basis, information from contracts drives most business operations: revenue recognition, compensation, services and product delivery, risk assessments, lots of R&D and IP asset creation. [read post]
29 May 2008, 2:41 pm
The projects are: Improving the Employee Plans Compliance Resolution System: A Roadmap for Greater ComplianceThe Appropriate Role of the Internal Revenue Service With Respect to Tax-Exempt Organization Good Governance IssuesThe Streamlined Closing Agreement for Tax-Exempt Bonds: A Cure for Common ViolationsProtecting Plan Benefits: Improving Governmental Defined Contribution Plan ComplianceTax Treatment of Cellular Telephones and… [read post]
23 Nov 2015, 12:00 am
  "Thus, none of the special anti-inversion rules issued by Congress, the United States Treasury or the Internal Revenue Service will apply to Pfizer post-merger," he said. [read post]
30 Dec 2022, 4:08 pm by Katherine Pompilio
Hyemin Han shared six years of former President Trump’s tax returns which were released in the House Ways and Means Committee’s report on the Internal Revenue Service’s mandatory audit program under the Trump administration. [read post]
23 May 2018, 1:49 pm by Stewart Baker
Lisa Zarlenga provides an expert overview of the Internal Revenue Service's ("IRS") activity in the space starting with IRS Notice 2014-21. [read post]
16 Feb 2017, 10:00 pm
Tax Court right now, as Michael Jackson's estate battles with the Internal Revenue Service over the late entertainer's estate taxes. [read post]