JD Supra

IRS Releases Final Regulations Under Section 48 of the Code

The Internal Revenue Service (“IRS”) and Department of the Treasury last week released final regulations (the “Final Regulations”) relating to investment tax credits under Section 48 of the (the “ITC” ...
Opinion

Internal Revenue Service (IRS)

The Internal Revenue Service manages the collection of federal taxes and administers the statutory tax laws that provide the primary source of funding for U.S. government operations. Operating as a ...
JD Supra

IRS Issues Proposed Regulations on the Expanded Definition of "Covered Employee" Under Code Section 162(m)

On January 16, the Internal Revenue Service (IRS) published proposed regulations ( 90 FR 4691) under Section 162(m) of the Internal Revenue Code. Section 162(m) generally limits the deductibility of ...
Forbes

How The IRS Decides To Audit You: A Tax Expert Explains

Forbes contributors publish independent expert analyses and insights. Bruce makes the law and tax code understandable to everyone. This is the second part of my two-part Q&A with a tax-law expert, ...