Tax regulations

The Treasury Department and the IRS are giving brokers additional time to comply with requirements to withhold taxes on digital asset sales.

Rev. Proc. 2025-23 updates the list of 'automatic procedures' for changes in methods of accounting.

Notice 2025-27 from the IRS offers an optional method for determining an applicable corporation for the corporate alternative minimum tax.

Practitioners are working to get clients in line so they can fulfill IRS requirements to prove their clients qualify for particular credits.

This year's uncertainty in Washington is resulting in an unclear tax landscape, especially with deductions from real estate holdings and capital expenditures.

The Internal Revenue Service announced the inflation-adjusted amounts for health savings accounts in 2026.

In its first multiyear operating plan, the IRS Whistleblower Office laid out its priorities.

The Treasury and IRS plan to withdraw regulations that labeled basis-shifting transactions among partnerships and related parties as "transactions of interest."

The IRS has extended the deadline for reporting income paid to non-resident aliens, foreign corporations, and other foreign entities.

The Internal Revenue Service issued a notice giving some breathing room to those involved with micro-captive insurance companies.