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Showing 1 - 7 of 455 results.
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Showing 1 - 7 of 455 results.
Treasury finalizes Section 597 regulations
Nov 7, 2017 | Newsletters
The Treasury Department finalized regulations (T.D. 9825) under Section 597, largely adopting the proposed regulations (REG-140991-09), which were issued in May, 2015.
PCORI fee adjusted for inflation
Nov 7, 2017 | Newsletters
Under the Affordable Care Act, insurance companies (in the case of fully-insured plans) and employers (in the case of self-insured plans) must pay an annual fee to help fund the Patient-Centered Outcomes Research Institute.
LB&I directive provides guidance on units of property and major components for the mining industry
Nov 7, 2017 | Newsletters
The IRS Large Business & International Division (LB&I) issued a directive providing technical guidance aimed at assisting agents in determining the units of property and major components frequently used in the mining industry under the tangible property regulations (TPR).
IRS issues guidance for defined benefit pension plans
Nov 7, 2017 | Newsletters
Final regulations (T.D. 9826) that prescribe mortality tables to be used by most defined benefit pension plans, and that update the requirements that a plan sponsor must meet to obtain IRS approval to use mortality tables specific to the plan for minimum funding purposes.
IRS field advice concludes that merchant discount fees do not constitute domestic production gross receipts
Nov 7, 2017 | Newsletters
The IRS released a field attorney advice memorandum concluding that merchant discount fees were not received for the use of the taxpayer’s proprietary software to process credit and debit card payment transactions by merchants, and do not constitute domestic production gross receipts eligible for the domestic production activities deduction under Section 199.
District Court rules parsonage allowance exclusion is unconstitutional
Nov 7, 2017 | Newsletters
The District Court for the Western District of Wisconsin ruled in Gaylor v. Mnuchin, No. 16-cv-215 on Oct. 6 that Section 107(2) is unconstitutional. Section 107(2) excludes from the gross income of a “minister of the gospel.”
Treasury and IRS formally withdraw controversial valuation regulations
Oct 24, 2017 | Newsletters
The government formally withdrew proposed regulations concerning the estate, gift and generation-skipping transfer tax treatment of lapses of liquidation rights in family-controlled entities, as well as the valuation of interests in family-controlled corporations and partnerships for estate, gift, and GST tax purposes.