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The IRS on July 18 issued final regulations which provide how a taxpayer who establishes a "mixed straddle" accounts for unrealized gain or loss on a position.

The IRS has issued final regulations under Section 446 (T.D. 9774) that provide a simplified method of accounting for gains and losses on shares in a money market fund (MMF).

The IRS issued final regulations to provide guidance on Section 162(m)(6), enacted as part of the ACA to limit certain health insurance providers’ compensation deduction.

The IRS recently issued notices 2012-58 and 2012-59 to provide guidance on certain new rules under the Patient Protection and Affordable Care Act (PPACA).

The IRS has issued a notice previewing future guidance and seeking comments from the public on the Section 4980I excise tax for employer-sponsored health plans that exceed certain cost thresholds.

The IRS has issued proposed regulations (REG-141268-11) under Treas. Reg. Sec. 1.312-11 related to the allocation of a corporation’s earnings and profits (E&P) upon a transfer under section 381(a).

The IRS has issued temporary regulations (T.D. 9598) under Section 988 related to integrated transactions that involve foreign currency denominated debt under Treas. Reg. Sec 1.988-5.

The IRS has issued proposed regulations (REG-138759-14) to refine the application of Section 732(f) in certain factual situations related to the distribution of stock to corporate partners.

The IRS has issued proposed regulations (REG-139991-08) that deal with various rules for transfers of property to RICs and REITs.

The IRS on Dec. 16 issued Notice 2014-1 to provide guidance on the application of the cafeteria plan rules under Section 125 under Section 223, and how those rules relate to participation by same-sex spouses following the Supreme Court’s decision in United States v. Windsor, 570 U.S.

The IRS has released a statement confirming that calendar-year C corporations that timely file an extension will be granted an automatic six-month extension to file an income tax return.

In fall 2013 the IRS issued Notice 2013-54 to provide guidance on how the market reforms of the Affordable Care Act (ACA) apply to health reimbursement arrangements (HRAs).

In a private letter ruling http://www.irs.gov/pub/irs-wd/201450011.pdf (PLR 201450011), released on Dec. 12, the IRS said that a corporation could take a bad debt deduction under Section 166 related to payments made to a disputed ownership fund under Treas. Reg. Sec. 1.468B-9.

In Private Letter Ruling (PLR) 201214020, the IRS ruled that under Section 1504(a)(3), a spun-off corporation (Controlled) was not a "successor" to a distributing corporation (Distributing).

In a private letter ruling (PLR 201341015), the IRS ruled that parking revenue received by a real estate investment trust (REIT) from certain parking facilities under parking management agreements with various taxable REIT subsidiaries qualified as rents from real property for purposes of Section 856(d).

The IRS issued guidance that allows taxpayers to use a simplified proportional method of accounting to compute original issue discount for pools of credit card receivables.

The IRS has released new guidance (Rev. Proc. 2012-39) modifying and clarifying the procedures for accounting method changes involving Section 381(a) transactions.