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The IRS has issued proposed regulations (REG-151416-06) to revise regulations under Section 751(b) that have remained generally untouched since 1956.

Specifically, such treatment would apply to reporting, record maintenance and associated compliance requirements that otherwise apply to 25% foreign-owned domestic corporations under Section 6038A.

Republicans won a sweeping election victory last week, capturing the Senate and changing the landscape for tax legislation.

The taxpayer, Giant Eagle Inc., operates a chain of retail supermarkets, pharmacies, gas stations and convenience stores in the U.S. The taxpayer established a fuel rewards program in 1991.

Republican presidential candidate Mitt Romney offered new details on his tax plan before the first presidential debate last week.

The Supreme Court on May 20 ruled in "PPL Corp. v. Commissioner" that the one-time "windfall tax" imposed by the United Kingdom in 1997 had a predominant character of a "classic excess profits tax".

The taxpayer in Lamas sought to establish material participation to avoid passive characterization under Section 469.

The U.S. Tax Court held that a shareholder of several S corporations did not receive any basis in indebtedness to the S corporations merely from signing as a co-borrower on loans....

House and Senate Republicans have agreed on a conference report for their budget resolutions that would allow the tax-writing committees to use reconciliation procedures to expedite tax legislation.

In Neff v. Commissioner, T.C. Memo 2012-244 (8/27/12), the Tax Court addressed the tax consequences of the rollout of a split-dollar life insurance policy under guidance issued by the IRS under prefinal split-dollar regulations (T.D. 9092, 68 Fed. Reg. 54336 (9/17/03)) regarding the proper treatment of such policies applicable to split-dollar life insurance arrangements (SDLIAs) entered into after Sept. 17, 2003.

In Austin v. Commissioner, 141 T.C. No. 18, the Tax Court ruled that a forfeiture of stock upon termination for "cause," as defined in the company’s restricted stock agreement, constituted a substantial risk of forfeiture.

The IRS released its final report of audit results relating to its study of colleges and universities in April 2013.

New research from Grant Thornton Ireland has revealed that 76% of Irish businesses are optimistic about the outlook of the economy over the coming 12 months as domestic and international markets...

Customs valuation is the process where customs authorities assign a monetary value to a good or service for the purposes of import or export.

EU Mandatory Disclosure reporting rules came into effect in July 2020, however due to the impacts of COVID-19 pandemic the reporting deadline was deferred until January 2021.

While 2021 has seen a focus on climate change like never before, the wider topic of sustainability and the integration of sustainability-related risks is also high on the regulatory agenda for banks and investment firms .

2013 brought the biggest tax changes in more than a decade.