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

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

The IRS is organised to carry out the responsibilities of the Treasury Secretary per Internal Revenue Code (IRC) Section 7801. The IRS was created based on the secretary's authority to administer ...

House Oversight Democrats raised concerns about the future of modernization at the agency and DOGE access to Treasury ...

New proposed regulations under Section 162(m) of the Internal Revenue Code would further limit deductibility of executive compensation paid by ...

Under Section 6417 of the Code, as enacted by the Inflation Reduction Act (IRA), certain taxpayers that fall within the statutory definition ...

As a result, the dividend distributions are not eligible for the 20 percent qualified business income deduction under section 199A of the Internal Revenue Code. Shareholders are encouraged to ...

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 ...

The IRS is organised to carry out the responsibilities of the Treasury Secretary per Internal Revenue Code (IRC) Section 7801. The IRS was created based on the secretary's authority to administer and ...

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

The House Ways and Means Committee is held a hearing Tuesday morning focused on the Internal Revenue Service’s (IRS) return ...