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Podcast
GeTtin’ SALTy Episode 79 | Mid-Year SALT Legislative Roundup: Digital Ads, Data Brokers, And The States To Watch In 2026 (Podcast)
Morgan Scarboro joins Nikki Dobay to analyze the unexpected trends shaping state and local tax legislation in 2026, from the resurgence of digital advertising taxes to states using NOL caps as budget tools. They examine key developments across Illinois, Virginia, New Jersey, and Pennsylvania, while exploring whether proposed large-scale tax restructuring represents genuine momentum or political theater.
United StatesTax
Greenberg Traurig
Article
Government Withdraws Proposed Net Value Requirement Regulations
The Treasury Department recently published a notice of proposed rulemaking (REG-139633-08) announcing the withdrawal of proposed regulations that required an exchange of net value...
United StatesTax

Grant Thornton LLP

Guidance On Limited Partnership Exception May Include A Functional Analysis Test

In September, Treasury announced forthcoming guidance that will clarify whether the limited partner exception applies to limited partners that actively participate in their businesses.

United StatesTax

Hogan Lovells Cadwalader

Hot Off The Presses! Final Regulations Under Revised Section 162(m)

Of course, we all know that nothing says Merry Christmas and Happy Holidays like regulations from the IRS.

United StatesTax

House Passes Tax And Budget Bill: First Step On A Long Legislative Road

The House has taken the first step in enacting President Trump's tax agenda, according to reports from AP News and Bloomberg Tax. However, by leaving out some of the President's campaign promises.

United StatesTax

House Tax Writers Move To Make Expired Tax Provisions Permanent

The House Ways and Means Committee approved several bills on April 29 that would restore and make permanent the alternative simplified research credit.

United StatesTax

Grant Thornton LLP

House Ways And Means Wants Probable Cause Before Seizure

The Internal Revenue Service (IRS) has come under scrutiny recently for seizing assets that the IRS claims were the subject of structuring violations.

United StatesTax

IRS Addresses EIN Issues For Partnership-Turned-Disregarded-Entity

In an internal legal memorandum (ILM 201351018), the IRS said that a former partnership that became a disregarded entity (DRE) when one partner became an employee must use the former partnership’s employer identification number (EIN) if it files employment tax returns under the former partnership’s name.

United StatesTax

Grant Thornton LLP

IRS Announces End Of Offshore Voluntary Disclosure Program

On March 13, 2018, the Internal Revenue Service ("IRS") announced that the Offshore Voluntary Disclosure Program ("OVDP") will end on September 28, 2018.

United StatesTax

IRS Announces Inflation-Adjusted PCORI Fee

The fee is calculated by multiplying the average number of lives covered under the policy or plan by a dollar amount.

United StatesTax

Grant Thornton LLP

IRS Announces Last Day Of Section 403(B) Remedial Amendment Period

The remedial amendment period allows an eligible employer to retroactively correct defects in the form of its written Section 403(b) plan in order to satisfy the written plan requirements...

United StatesTax

Grant Thornton LLP

IRS Announces New Campaign To Audit Personal Use Of Business Jets

The IRS announced a new campaign to audit high-net-worth taxpayers claiming business deductions for the use of private jets. Using some of the $80 million...

United StatesTax

Holland & Knight

IRS Appeals Division Rolls Out Virtual Face-To-Face Conferences

The new, virtual option is intended to help taxpayers located in rural areas far from an Appeals office.

United StatesTax

Grant Thornton LLP

IRS Approves REIT Election After Section 355 Spinoff

In a private letter ruling, the IRS approved the tax-free spinoff under Section 355 of real estate assets into a newly formed real estate investment trust.

United StatesTax

Grant Thornton LLP

IRS Cancels June Hearing On Petition To Add Methyl Methacrylate-Ethyl Methacrylate-Methacrylic Acid Copolymer In A Styrene Solution To List Of Chemical Substances Subject To Superfund Excise Tax

The Internal Revenue Service announced it would hold a hearing on June 18, 2026, regarding a petition to add methyl methacrylate-ethyl methacrylate-methacrylic acid copolymer in a styrene solution to the list of taxable substances under the Superfund excise tax. However, due to receiving no requests to testify or topic outlines by the deadline, the IRS has canceled the scheduled hearing.

United StatesTax

Bergeson & Campbell

IRS: Certain Disgorgement Payments Not Deductible

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.

United StatesTax

Grant Thornton LLP

IRS Clarifies Impact Of Postponed Tax Deadline On Retirement Plans, IRAs And HSAs

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...

United StatesTax

Smith Gambrell & Russell

IRS Commissioner Predicts Difficult Filing Season

IRS Commissioner John Koskinen said in an interview last week that 2015 could present a very difficult filing season because of uncertainty about expired tax provisions.

United StatesTax

Grant Thornton LLP

IRS Creates Self-Correction Procedure For Missed Retirement Plan Rollovers

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...

United StatesTax

Grant Thornton LLP

IRS Defers Embedded Loan Rule For Notional Principal Contracts

The IRS recently amended temporary regulations (T.D. 9719) under Treas. Reg. Sec. 1.446-3T to change the applicability date of the embedded loan rule under Treas. Reg. Sec. 1.446-3T(g)(4).

United StatesTax

Grant Thornton LLP

Showing 801–820 of 9341 results

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