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 ...

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

On December 2, 2024, the U.S. Department of the Treasury (“Treasury”) and the Internal Revenue Service (the “IRS”) published ...

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 ...

For the purposes of Section 1061 of the Internal Revenue Code, the "one-year amounts disclosure" and "three-year amounts disclosure" related to the capital gain distributions reported in box 2a ...

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 ...

Many companies are in the midst of preparing their year-end Annual Reports on Form 10-K and looking ahead to their annual meeting of shareholders.

Wilson Eglin, Chairman and Chief Executive Officer of LXP, commented, "We finished 2024 with another strong quarter driven by excellent leasing outcomes and solid same-store growth. We completed 4.5 ...

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In the first few weeks of 2025, boards of directors have started asking what steps a company is taking to protect their CEO.