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 ...

relating to the expansion of the definition of “covered employees” under Internal Revenue Code (Code) section 162(m). The Proposed Regulations provide guidance on and implement the amendments ...

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 Internal Revenue ...

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 ...

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.

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 ...

While microcaptive sounds like it involves a tiny spy, the reference is to small captive insurance companies taxed under section 831 ... The IRS has published Internal Revenue Bulletin: 2025-3.

A review of recent changes and horizon issues in US International Trade Commission (ITC or Commission) unfair import ...

The CBSE has opened the portal for schools to upload internal grades for Class 12 students for the 2024-25 exams, with the portal available from January 15 to February 14, 2025. Schools must ...

Danny Werfel, the commissioner of the Internal Revenue Service, will resign Monday, he told employees, as President-elect Donald Trump eyes a successor to undo much of President Joe Biden’s ...