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Once effective, the proposed rules are likely to cover both existing and future entities

On August 29, 2013, the Internal Revenue Service released guidance on the treatment of same-sex marriages for federal tax purposes.

Ownership structures using real estate investment trusts are common in the Senior Housing industry.

The IRS has released draft instructions for trusts, estates and individuals to calculate and pay their Section 1411 net investment income (NII) tax liability and for partnerships and S corporations to report information on NII to shareholders and partners.

The IRS released new Relief Procedures for Certain Former Citizens which provide an alternative means for individuals who have expatriated or intend to expatriate to satisfy their US tax compliance certification process.

Electronically filed information returns are due by March 31, but with extensions, these returns may be due by the end of May.

The IRS has ruled in PLR 2013-06-004 that an S corporation's distribution agreement with its shareholders would not create a second class of stock under Section 1361(b)(1)(D).

The IRS has ruled (PLR 2012-29-007) that an S corporation’s rental income is not passive income under Section 1362(d)(3)(C)(i).

Due to a programming error, many taxpayers who made their next-day employment tax deposits on Tuesday, May 31, or semi-weekly employment tax deposits on Thursday, June 2, 2016, were incorrectly sent notices that their deposits were late

On August 24, 2016 the IRS published Revenue Procedure 2016-47, which simplifies the steps for correcting a missed rollover from a qualified plan or IRA to another qualified plan or IRA.

This guidance is important for a number of reasons. First, there has been very little guidance issued by the IRS beyond the Section 409A regulations.

The IRS will issue the final version of Form W-11, "Hiring Incentives to Restore Employment (HIRE) Act Affidavit," and a revised second quarter Form 941, "Employers Quarterly Federal Tax Return," during the week of April 5, according to an IRS official. The IRS issued a draft Form W-11 on March 31.

On February 8, 2011, the IRS unveiled the 2011 Offshore Voluntary Disclosure Initiative ("OVDI"), pursuant to which taxpayers may come forward, through August 31, 2011, to report previously undisclosed foreign accounts, assets, and income.

If you invested in a partnership or other passthrough entity, which provides pass-through deductions for conservation easements, that arrangement may be considered a "syndicated conservation easement" and a "listed transaction."

On March 27, 2026, the Louisiana Department of Revenue issued Revenue Information Bulletin No. 26-011 ("RIB 26-011"), providing important administrative guidance on recent legislative changes to Louisiana's...

In a recent Tax Court case, Jan Elizabeth Van Dusen v. Commissioner,136 T.C. No. 25, the court allowed a volunteer's "unreimbursed expenses" incurred while taking care of stray cats in the taxpayer's home for a 501(c)(3) charity.

The Department of Treasury and Internal Revenue Service announced that all legally married same-sex couples will be treated as married couples for federal tax purposes.