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The IRS Office of Chief Counsel issued a chief counsel advice (CCA) memorandum (CCA 201619008) to the Large Business and International Division regarding the deductibility of certain disgorgement payments.

On June 4, 2007, the Internal Revenue Service issued Notice 2007-49 addressing identification of "covered employees" subject to the limit on deductible compensation imposed by section 162(m) of the Internal Revenue Code, and eliminating the uncertainty that had existed since the Securities and Exchange Commission amended its executive compensation disclosure rules on September 6, 2006.

Last week, following President Trump's March 13, 2020 declaration of a national emergency in response to the COVID-19 pandemic, the Internal Revenue Service (IRS) postponed the April 15, 2020...

The FAA addressed an S corporation that acquired the stock of a C corporation. The C corporation was the common parent of an affiliated group that had elected to file a consolidated federal income tax return (the taxpayer group).

The IRS has created a self-correction procedure designed to help recipients of missed retirement plan rollovers retirement plan distributions who inadvertently miss the 60-day time limit...

The IRS Large Business and International Division updated prior guidance instructing its examiners under some circumstances to not challenge a taxpayer’s treatment of milestone payments made to investment bankers.

The IRS has released chief counsel advice addressing the tax consequences of a federal income tax refund.

Any taxpayer with an address of record with the IRS within Louisiana will automatically receive filing and payment relief without having to take any additional steps.

The IRS has offered a second extension of the tax filing and payment deadline for the counties hardest hit by Hurricane Sandy.

The IRS on March 4 issued Notice 2014-14, 2014-13 I.R.B. 1, which announced a change for the application of proposed regulations under Section 871(m).

Form 8955-SSA is used by plan sponsors to notify the Social Security Administration, via a filing made with the IRS, of participants who have separated from service.

The IRS has updated the income tax withholding tables for 2013.

The IRS recently issued proposed regulations under Section 409A that apply to nonqualified deferred compensation.

The Tax Increase Prevention Act extended 50% bonus depreciation for property placed in service in 2014 and extends the ability to claim unused alternative minimum tax credits in lieu of bonus depreciation.

In Chief Counsel Advice 201518013 (May 1, 2015) (the "CCA"), the IRS addresses an executive retention bonus that originally vested after three years and was payable in equal instalments...

In Rev. Proc. 2015-27, the IRS modified portions of the Employee Plans Compliance Resolution System (EPCRS).

In January 2019, the Internal Revenue Service (IRS) issued Notice 2019-09, which provides interim guidance for Section 4960 of the Internal Revenue Code of 1986.