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Your search for ‘Grant Thornton’ returned 2,517 results

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  • Article

    IRS Issues Final Regulations On PFICs

    The IRS and Treasury published final regulations (T.D. 9806) that provide guidance on determining ownership of a passive foreign investment company (PFIC)...
    United StatesTax
    Grant Thornton LLP
    Grant Thornton LLP
  • Article

    IRS Issues Guidance On Application Of Windsor Decision To Qualified Retirement Plans

    The IRS on April 4 issued a notice to address the timing of when qualified retirement plans must recognize same-sex marriages.
    United StatesTax
    Grant Thornton LLP
    Grant Thornton LLP
  • Article

IRS Issues Guidance On ERISA Notice Requirements For Pension Benefit Limitations

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.
United StatesTax
Grant Thornton LLP
Grant Thornton LLP
  • Article

    IRS Issues Guidance On Refunds Of Foreign Tax To RICs

    A RIC is an association taxable as a corporation for federal income tax purposes. Many mutual funds are organized as RICs for tax purposes.
    United StatesTax
    Grant Thornton LLP
    Grant Thornton LLP
  • Article

    IRS Issues New Compliance Procedure For ‘Low Risk’ Nonresident U.S. Taxpayers

    The IRS has released new streamlined filing compliance procedures for certain "low risk" nonresident U.S. taxpayers.
    United StatesTax
    Grant Thornton LLP
    Grant Thornton LLP
  • Article

    IRS Issues Proposed Regulations On Deduction Limitations For Meal And Entertainment Reimbursement Arrangements

    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.
    United StatesTax
    Grant Thornton LLP
    Grant Thornton LLP
  • Article

    IRS Issues R&D Tax Credit Guidance For Pharmaceutical Industry

    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.
    United StatesTax
    Grant Thornton LLP
    Grant Thornton LLP
  • Article

    IRS Issues Revenue Ruling Regarding Tax Treatment Of A Triple-Drop-And-Check Transaction

    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.
    United StatesTax
    Grant Thornton LLP
    Grant Thornton LLP
  • Article

    IRS Memo Limits Software-Based Section 199 Deductions

    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.
    United StatesTax
    Grant Thornton LLP
    Grant Thornton LLP
  • Article

    IRS Outlines Procedures For Claiming 2014 Fuel Tax Credits

    The IRS issued Notice 2015-3, outlining procedures for claiming the various alternative fuel and biodiesel tax credits that were reinstated retroactively for 2014.
    United StatesTax
    Grant Thornton LLP
    Grant Thornton LLP
  • Article

    IRS Provides Advice On Section 956 Anti-Abuse Rule

    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.
    United StatesTax
    Grant Thornton LLP
    Grant Thornton LLP
  • Article

    IRS Provides Guidance For REITs Holding Distressed Mortgages

    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.
    United StatesTax
    Grant Thornton LLP
    Grant Thornton LLP
  • Article

    IRS Provides Guidance On Distributions From Qualified Defined Benefit

    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.
    United StatesTax
    Grant Thornton LLP
    Grant Thornton LLP
  • Article

    IRS Provides New Guidance On OVDP And Announces New Compliance Program

    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).
    United StatesTax
    Grant Thornton LLP
    Grant Thornton LLP
  • Article

    IRS Releases Guidance To Encourage Annuities In 401(K) Plans

    The IRS has issued guidance in Notice 2014-66 designed to allow expanded use of income annuities in Section 401(k) plans.
    United StatesTax
    Grant Thornton LLP
    Grant Thornton LLP
  • Article

    IRS Releases Proposed Regulations On IPIC LIFO Pooling

    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...
    United StatesTax
    Grant Thornton LLP
    Grant Thornton LLP
  • Article

    IRS Releases Proposed Regulations Under Section 1297

    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.
    United StatesTax
    Grant Thornton LLP
    Grant Thornton LLP
  • Article

    IRS Releases Revenue Procedure For Filing Method Changes Under Final Disposition Regulations

    The IRS recently issued a revenue procedure (Rev. Proc. 2014-54) that provides taxpayers with rules for filing accounting method changes.
    United StatesTax
    Grant Thornton LLP
    Grant Thornton LLP
  • Article

    IRS Releases Safe Harbor Revenue Procedure For Cable System Operators

    One of the safe harbors for determining whether expenditures are repairs or improvements is similar to the safe harbor issued for wireline telecommunications networks in Rev. Proc. 2011-27.
    United StatesTax
    Grant Thornton LLP
    Grant Thornton LLP
  • Article

    IRS Requests Comments On Bad Debt Rules

    Section 166(a)(1) permits a deduction for any debt that becomes worthless in a taxable year, and Section 166(a)(2) provides that Treasury may allow a deduction for debt when it is partially worthless to the extent that the debt is charged-off within the taxable year.
    United StatesTax
    Grant Thornton LLP
    Grant Thornton LLP

    • Showing 641–660 of 2517 results

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