Tax regulations

The Internal Revenue Service’s Office of Chief Counsel posted a memorandum on cost-sharing agreements with reverse clawback provisions and their implications for transfer pricing arrangements and stock-based compensation.

National tax offices were flooded with more than 500 inquiries a day from their field offices after the 2017 tax law, and a confused response cost some accounting firms clients. What lessons can be learned?

The Internal Revenue Service posted new rules Friday for multiemployer qualified retirement plans that have run into funding problems and need extra financial help from the Pension Benefit Guaranty Corporation.

The IRS needs to clarify that service firms qualify for the credits, writes Julio Gonzalez.

The IRS won’t treat cash-for-vacation donations as compensation.

Congress introduced bipartisan legislation aimed at changing the estimated tax payment deadlines to a uniform, quarterly schedule.

Financial-services companies are set to be exempt from a global plan to make multinational firms pay more tax to the countries where they operate, in a win for U.K. Chancellor of the Exchequer Rishi Sunak.

The early draft instructions respond to comments the IRS received from last summer's draft instructions.

The guidance gives renewable energy companies more time to develop projects that were delayed by COVID-19.

The service has posted new procedures to explain how a change in tax law last year potentially affects the depreciation of residential rental property.