Tax regulations

An IRS revenue ruling explains what happens when a distribution check from a qualified plan isn’t cashed.

The Internal Revenue Service and the Treasury Department issued a notice saying they intend to issue regulations for determining global intangible low-taxed income.

There are some powerful ways to help your clients defer gains and help communities.

Taxpayers can make a late election, or revoke an earlier election, for the tax break for property they have acquired for a business.

The American Institute of CPAs sent a set of recommendations to the Internal Revenue Service on the application of excise taxes to donor-advised funds.

At the top of the list is one particularly vexing provision: the section 199A qualified business income deduction.

The Internal Revenue Service has issued a revenue procedure giving some partnerships extra time to file a Form 1065 and the accompanying Schedule K-1.

The Internal Revenue Service posted three revenue procedures Monday of special interest to the insurance industry.

The Internal Revenue Service offered additional information for multinational companies repatriating their foreign profits under the Tax Cuts and Jobs Act.

The American Institute of CPAs has sent a set of recommendations to the Internal Revenue Service about accounting methods for small-business taxpayers and how to determine whether a taxpayer qualifies as a small business.