Your search for ‘Grant Thornton LLP’ returned 1,596 results

The IRS and Treasury published final regulations (T.D. 9806) that provide guidance on determining ownership of a passive foreign investment company (PFIC)...

The IRS on April 4 issued a notice to address the timing of when qualified retirement plans must recognize same-sex marriages.

The IRS has provided guidance (Notice 2012-46) on the requirement under section 101(j) of the Employee Retirement Income Security Act (ERISA) that a single employer defined benefit plan notify participants if the plan becomes subject to a benefit limitation under ERISA section 206(g) because of the plan’s underfunded status.

A RIC is an association taxable as a corporation for federal income tax purposes. Many mutual funds are organized as RICs for tax purposes.

The IRS has released new streamlined filing compliance procedures for certain "low risk" nonresident U.S. taxpayers.

The IRS recently proposed regulations (REG-101812-07) addressing deduction limitations under Sections 274(a) and (n) for reimbursement or other expense-allowance arrangements for meals and entertainment.

The IRS Large Business & International (LB&I) division released a directive (LB&I-04-1212-014) providing research and development (R&D) tax credit examination guidance for taxpayers involved in developing new pharmaceutical drugs and therapeutic biologics.

A transfer of property may be treated as a Section 351 transaction even if it is followed by subsequent transfers of the property as part of a prearranged, integrated plan.

The IRS has issued a general legal advice memorandum, rejecting a taxpayer’s attempt to treat revenue attributable to a downloadable computer software application that allowed access to the taxpayer’s online banking system as qualifying domestic production gross receipts.

The IRS issued Notice 2015-3, outlining procedures for claiming the various alternative fuel and biodiesel tax credits that were reinstated retroactively for 2014.

The IRS Office of Associate Chief Counsel (International) provided advice on the application of the Section 956 anti-abuse rule to a U.S. parent corporation.

The IRS issued Rev. Proc. 2014-51, which supersedes Rev. Proc. 2011-16, concerning the treatment of safe harbors for purposes of determining real estate investment trust qualifications.

The IRS provided guidance in Notice 2016-39 on whether payments an employee receives from a qualified defined benefit plan during phased retirement are amounts received as an annuity under Section 72.

The IRS has provided new guidance on its Offshore Voluntary Disclosure Program (OVDP) (IR-2012-64) and announced a new voluntary compliance program for U.S. taxpayers living overseas (IR-2012-65).

The IRS has issued guidance in Notice 2014-66 designed to allow expanded use of income annuities in Section 401(k) plans.

The IRS released proposed regulations under the last-in, first-out (LIFO) method to add rules for IPIC pooling that would require taxpayers to maintain separate pools for manufactured goods...

These regulations are proposed to apply on the date of publication of the Treasury Decision adopting these rules as final regulations in the Federal Register.