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The IRS Large Business & International Division has announced that it will delay the start date of new and controversial information document request procedures until March 3, 2014.

By all accounts, lawmakers should have all they need to begin writing the first comprehensive tax reform bill since 1986.

In 2011, the New Jersey Supreme Court interpreted the Throwout rule narrowly to find it Constitutional on its face in Whirlpool Properties, Inc. v. Director, Division of Taxation.

As promised, the IRS issued its first private letter ruling approving a tax-deferred spinoff of a non-income collecting trade or business.

Proposed New York Laws Would Reform Governance Rules for Nonprofits.

In this episode of Ropes & Gray's podcast series, Disputing Tax, Ellen Gilley, an associate in the tax controversy group, is joined by Kat Gregor...

On July 23, 2015, the Superior Court in Orange County, California, dismissed a lawsuit brought by UBS and joined by whistleblower Bradley Birkenfeld against former UBS customer Igor Olenicoff.

This CCA explains that the entertainment disallowance allocation rules applicable to flights on employer-provided aircraft do not apply to flights on aircraft operated by a sole proprietorship.

Miami Shareholder Scott J. Bakal authored an Op-Ed for Israel's economic journal Globes.

The New York State Department of Taxation and Finance (the "Department") has created a new webpage addressing the adult-use cannabis product taxation structure...

The Internal Revenue Service's (IRS) Large Business and International (LB&I) Division updated its list of Active Campaigns, which includes more than 50 efforts to increase tax compliance.

The federal Families First Coronavirus Response Act ("FFCRA"), which became law in 2020 as a result of the pandemic, generally required that employers with...

On Thursday, December 19, Congress passed the Further Consolidated Appropriations Act, 2020 (H.R. 1865) (the Act) which was then signed into law by the President the next day.

IRS Notice 2012-52 resolves the uncertainty that formerly existed regarding the deductibility of contributions to limited liability companies of which a public charity is the sole member.

The Internal Revenue Service (IRS) recently released new final regulations under Section 83 of the Internal Revenue Code (the Code) that confirm several positions that it has successfully taken in litigation about what is a substantial risk of forfeiture (SRF) under Section 83 of the Code.

Employers may now access the final version of Form W-11, "Hiring Incentives to Restore Employment (HIRE) Act Affidavit" on the IRS website. This form can be used to confirm that an employee is a qualified employee under the HIRE Act.

This publication is used by individuals for preparing tax returns when they participate in HSAs, HRAs, health FSAs, Archer MSAs and Medicare Advantage MSAs.