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Congress recently passed the Tax Relief and Health Care Act of 2006 amending section 6039 of the Internal Revenue Code. The amendment is effective on January 1, 2007, but the new reports will not be due until 2008.

On June 7, 2019, the Ninth Circuit re-issued a decision in Altera v. Commissioner, upholding an IRS Regulation that had been previously struck down

In Notice 2020-75, the Treasury/IRS announced that proposed regulations will be issued to provide certainty that income tax payments made by partnerships and S corporations...

President Obama on Feb. 2 submitted a budget proposal for the government's 2016 fiscal year that includes a wide range of tax provisions designed to raise revenue...

Determining the deductibility of a trade or business expense has consistently remained one of the top ten most litigated issues before the U.S. Tax Courts and is important to businesses of all sizes.

There were several changes to the income tax—including the reduction in the top corporate tax rate to 21 percent, the reduction in individual income tax rates, including a new top marginal ...

This article provides an overview of the use of private placement group variable deferred annuity contract (also known as a group annuity contract, or GAC) by tax-exempt an foreign investors.

The regulations are proposed to be effective for technical terminations that occur on or after Dec. 9, 2013, meaning they would not be prospective when finalized

The Internal Revenue Service (IRS) has issued a reminder that it will be delaying refunds for taxpayers claiming the Earned Income Tax Credit (EITC) or the Additional Child Tax Credit (ACTC).

The IRS has reminded employers of filing deadline changes related to Form W-2, Wage and Tax Statement, made by the Protecting Americans from Tax Hikes Act of 2015 (PATH Act).

President Obama's proposed budget for 2016 shows that some retirement planning strategies have drawn the attention of the Federal government and may be subject to future legislative limitations.

The U.S. Department of the Treasury issued proposed regulations addressing two changes affecting the gaming industry and taxpayers: (i) an increase in the information reporting threshold for certain payees...

Senate Democrats released a public letter last week offering to work with Republicans on tax reform as long as the bill is revenue neutral and does not use the reconciliation process or provide a tax cut...

Emily J. Yukich is featured in the Los Angeles Times article, "Snapchat, Faraday Future Faced Questions on Diversity Before Landing Tax Credits."

The Social Security Administration has announced an increase in the Social Security taxable wage base in 2013 from $110,100 to $113,700.

Crypto industry groups had hoped to use the tax refund case of Jarrett v. United States, No. 3:21-cv-00419 (M.D. Tenn.) as the vehicle to prove that staking rewards received by a crypto validator only trigger...

The driving force behind much of state tax reform in the past has been the goal of uniformity among the states.