In the last few days preceding President Donald Trump’s inauguration, the IRS under the Biden administration proposed regulations to implement amendments to Internal Revenue Code § 162(m) that were ...

The U.S. Department of the Treasury (Treasury) and Internal Revenue Service (IRS) have released final regulations for two new tax credits under ...

Nevertheless, there is no question that the research credit provides significant tax savings and should be considered by ...

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

The U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) have released a notice of intent to propose regulations and ...

A new tax credit is proposed to calculate a fuel’s emissions factor based on its full carbon life cycle of production. Notices ...

The IRS is set to undergo significant changes in its role concerning immigration law enforcement, following a request from ...

Background - Many defined contribution plans are designed to permit participants to take advantage of an increased employee contribution ...

While it is not expected that the Inflation Reduction Act will be completely revoked, the elimination of some clean energy ...

Section 110(A) of the Tax Code, as amended, identifies the transactions creditable against output tax. Among the transactions are the purchase or importation of goods for sale, for conversion into or ...

As President Trump threatens a wider trade war on EU and other allies, an obscure global tax battle could be one retaliatory result, and target U.S. business.

Rep. Mike V. Lawler (R-N.Y.), an ally of President Donald Trump, became the latest Republican lawmaker to introduce an endowment tax on Friday, proposing an 8.6 percent tax hike for Harvard and other ...