For the first time, the IRS has issued an official form to be used for making an election under Section 83(b) of the Internal Revenue Code. Until ...
New proposed regulations under Section 162(m) of the Internal Revenue Code would further limit deductibility of executive compensation paid by ...
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 ...
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 Internal Revenue Service (IRS) issued proposed regulations providing guidance on how to interpret and implement changes to ...
The U.S. Department of the Treasury and the Internal Revenue Service have issued Notice 2025-08 (the “First Updated Elective Safe Harbor”), ...
A new tax credit is proposed to calculate a fuel’s emissions factor based on its full carbon life cycle of production. Notices ...
On January 23, 2025, the Puerto Rico Department of the Treasury issued Internal Revenue Circular Letter No. 24-01 (CL IR 24-01) announcing ...
The U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) have released a notice of intent to propose regulations and ...
Wielding hundreds of executive orders, Donald Trump has set about reshaping the US government during his first month in office. But in doing so, he's raised concerns of an impending constitutional ...
Requires a variety of reports and recommendations to be delivered to the President by April 1, 2025: on the causes of the persistent trade ...