On January 14, 2025, the Department of the Treasury and the Internal Revenue Service issued proposed regulations (Proposed Regulations) relating ...

On January 14, 2025, the Internal Revenue Service (“IRS”) and the ... means an employee as defined in Code section 3401(c). Code section 3401(c) defines an employee to include both common ...

For purposes of the proposed regulations, “employee” means an employee as defined in Section 3401(c) of the Internal Revenue Code, which generally includes both a common law employee and an ...

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

On January 23, 2025, the Puerto Rico Department of the Treasury issued Internal Revenue Circular Letter No. 24-01 (CL IR 24-01) announcing ...

If an investor uses IRS Code Section 1031 to recognize ... To record the Section 1031 exchange with the Internal Revenue Service, it is important to file Form 8824 with the tax return for the ...

This document has been published in the Federal Register. Use the PDF linked in the document sidebar for the official electronic format.

President-elect Trump on Tuesday announced plans to create a new "External Revenue Service" that would be tasked with collecting revenue from tariffs, but economists are pushing back and noting ...

The External Revenue Service would collect tariffs similarly to how the Internal Revenue Service collects domestic taxes. Donald Trump made the pledge to create the ERS through a post on Truth ...

The tech giant has developed a step-by-step AI toolkit that it says has improved end-to-end code migrations by 50%. Code migration is a critical process in maintaining software applications.