Tax regulations

The last Trump administration placed limits on new federal regulations, and it seems reasonable to expect more of the same.

Inside the IRS's recent focus on broker reporting of digital asset transactions and the Form 1099-DA.

The Institute is asking the Treasury and the IRS to increase the safe harbor for companies seeking to avoid determining whether the CAMT would apply to them.

Three pilot programs aim to increase the use of 'fast-track settlement' in the agency's different divisions.

The Internal Revenue Service released guidance on the tax treatment of contributions and benefits from state paid family and medical leave programs.

The IRS and the Treasury Department issued proposed regs and reporting requirements for multiyear corporate separations and a draft form.

The Internal Revenue Service ended 2024 with new regulations on reporting cryptocurrency transactions, amendments for outdated provisions and more.

The tax incentive that took effect on Jan. 1 is part of President Joe Biden's signature climate law, the Inflation Reduction Act.

Some related-party 'basis shifting' arrangements are now considered 'transactions of interest' per the IRS's final regulations.

Proposed new rules were issued for the tax credit for qualified commercial clean vehicles, along with guidance on claiming tax credits for clean fuel.