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1 Feb 2013, 4:00 pm by Charles Rubin
The Proposed Regulations direct taxpayers to apply the principles of Treas. [read post]
15 Mar 2014, 5:25 am by Charles (Chuck) Rubin
Until now, the IRS could determine to allow such corporations to join the consolidated return lately, based on a fact and circumstances analysis, using factors delineated in Treas. [read post]
18 Oct 2006, 1:13 pm
The new provisions will not apply to "charitable gift annuities" under Treas. [read post]
29 Feb 2008, 5:15 pm
Internal Revenue Code § 7433 allows a taxpayer to sue the IRS if it has engaged in unlawful collection actions such as an improper tax levy; however Treas. [read post]
26 Jul 2012, 6:07 am by Stanley D. Baum
Since the ability to select a lump sum option is available only during a limited window period, increased benefit payments will result from the proposed plan amendment, and as such are a permitted benefit increase under Treas. [read post]