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28 Apr 2017, 6:58 am
The May 1 deadline in the original notice remains for material advisors under Treas. [read post]
26 Jul 2016, 1:38 pm
This last requirement to file a copy with the tax return has now been removed in newly adopted Treas. [read post]
1 Jul 2018, 10:30 am
Treas. [read post]
7 Apr 2013, 8:15 am
Treas. [read post]
12 Aug 2017, 4:38 pm
Under Treas. [read post]
17 Aug 2013, 4:56 pm
Treas. [read post]
29 Jan 2014, 2:37 pm
The Type I Supporting Organization (TI-SO), organized as a separate corporation under state law, is described in Section 509(a) (3) of the Internal Revenue Code and in Treas. [read post]
12 Mar 2014, 10:52 am
See Dep't Treas., Financial Crimes Enforcement Network, BSA Expectations Regarding Marijuana-Related Businesses, Feb. 14, 2014, and DOJ's Guidance Regarding Marijuana Related Financial Crimes, Feb. 14, 2014 (includes a joint statement by the U.S. [read post]
7 Apr 2013, 8:15 am
Treas. [read post]
9 Apr 2024, 2:56 pm
Intellectual property (“IP”) development can cost millions of dollars so cost recovery timing can be financially material. [read post]
14 Mar 2012, 7:11 pm
Treas. [read post]
14 Apr 2011, 5:11 pm
See Treas Reg §20.2056A-4(c)(4)-(6); Temp Treas Reg §20.2056A-4T(c)(4)(ii)(B). [read post]
3 Jun 2021, 10:23 pm
An organization will not be granted relief under Treas. [read post]
24 May 2023, 5:51 am
Treas. [read post]
13 Sep 2014, 11:01 am
Treas. [read post]
9 Oct 2019, 8:13 am
Treas. [read post]
22 Aug 2023, 3:00 am
§ 1.903-1(c)(1)(iv) (jurisdiction to tax excluded income), and Treas. [read post]
22 Mar 2017, 9:44 am
United States, 60 Treas. [read post]
4 Mar 2013, 7:11 am
The IRS advises that "these deductions are governed by the end-of-the-day rule [under Treas. [read post]
8 Apr 2011, 9:54 am
" Treas Reg §25.2518-2(e)(1). [read post]
