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Finally responding to broad criticism, the IRS has updated its section 382 proposed regulations to provide transition relief.

The IRS has notified donors that if they want to help victims of the earthquake, tsunami and now nuclear disasters that have hit Japan, they should make contributions to qualified tax-exempt domestic charitable organizations.

The IRS recently issued Rev. Proc. 2012-35, revising the scope of the IRS letter-forwarding program.

In a Chief Counsel Advice memorandum (CCA 201623006), the IRS national office addressed whether the Financial Industry Regulatory Authority (FINRA) is a "corporation or other entity...

The IRS delayed implementing certain rules that are intended to prevent non-U.S. persons from using derivative instruments to avoid U.S. withholding tax on U.S. equities.

The IRS on Nov. 26 finalized regulations (T.D. 9643) on the annual fee imposed on health insurance providers.

The IRS recently granted additional relief for retirement account owners due to Covid-19. Generally, when a person attains age 72 (previously age 70½) that person is required to begin taking required minimum distributions ...

The IRS has finalized proposed regulations issued in 2014 regarding the characterization of amounts when a distribution includes Roth amounts and goes to multiple destinations.

The IRS has released interim guidance on the allocation of the research and development tax credit to members of a controlled group.

The IRS announced that it is providing relief from excise taxes under Code § 4975 that conforms to the DOL's temporary enforcement policy described in FAB 2017-01.

On December 31, the Internal Revenue Service (IRS) issued a proposed rule for the calculation of the excise tax under the Medicare Drug Price Negotiation Program, as enacted under the Inflation Reduction Act (IRA).

The Cumulative List informs plan sponsors of requirements the IRS has specifically identified for review in determining whether Cycle A plans have been properly updated to reflect law changes.

The IRS has released a draft agreement for foreign financial institutions entering into an FFI agreement under the Foreign Account Tax Compliance Act.

The IRS has issued temporary (T.D. 9654) and proposed (REG-121534-12) regulations providing guidance on the identification of certain stock of a foreign corporation that is disregarded in calculating ownership of the foreign corporation for purposes of determining whether it is a surrogate foreign corporation under the inversion rules of Section 7874.

On April 15, 2021, in response to the ongoing COVID-19 situation, the U.S. Internal Revenue Service (IRS) issued a temporary deviation from the handwritten signature requirement...

The appeals process remains a critical component in resolving tax disputes with the U.S. federal government.

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