Tax regulations

The Institute has some recommendations about ways to improve the proposed regulations for implementing limitations under the Tax Cuts and Jobs Act.

The American Institute of CPAs is asking the Treasury and the IRS about their proposed regulations on estate and gift taxes under the Tax Cuts and Jobs Act.

The Internal Revenue Service reportedly had to cope with 5 million pieces of unopened mail when its employees returned to work after the 35-day government shutdown, and the agency posted advice on its website on how it was working to resume normal operations.

A perk pitched as a boon for mom-and-pop businesses in President Donald Trump’s tax law could shut out smaller real estate investors while benefiting the industry’s largest property developers.

The Internal Revenue Service and the Treasury Department issued final regulations spelling out how U.S.-based companies will have to pay repatriation taxes on offshore profits under Section 965 of the tax code.

The IRS has given pass-through businesses and their accountants the long-anticipated final word on how they can claim one of the biggest perks in the 2017 Republican tax overhaul.

The Institute wants modifications pertaining to net tested losses, anti-abuse provisions and interaction with the section 245A dividends received deduction.

A provision of the Tax Cuts and Jobs Act imposes a tax on excess payments and remuneration of top officials at tax-exempt organizations.

The Internal Revenue Service is offering business taxpayers some breaks related to the state and local tax deduction that was limited under the Tax Cuts and Jobs Act, but only when they make charitable contributions.

The Internal Revenue Service has issued final regulations implementing the centralized partnership regime, allowing the IRS to audit large partnerships, such as hedge funds and private equity firms, more easily.

The good news is that under the Tax Cuts and Jobs Act, QLI is superseded by QIP.

The Internal Revenue Service issued a set of proposed rules on the new BEAT provisions added by the Tax Cuts and Jobs Act.

Tax settlements are often scuttled when you ignore the “dissipated asset” rule.

California can be pretty aggressive when it comes to collecting taxes.

Last year’s tax overhaul imposes a tax on some coveted benefits for workers at tax-exempt organizations.

Changes in the Tax Cuts and Jobs Act impose new taxes on groups like churches and charities that offer free parking to clergy and employees.

Not only does the cost of demolition increase the value of the land, but also the remaining basis of the building must be added to the land value at the time of demolition.

The deferral may not be available to executives, highly compensated officers and those owning 1 percent or more of a corporation’s stock.

Parsing the rules arond depreciation law can be confusing and tricky.

U.S. companies won some concessions from the Internal Revenue Service following proposed regulations that would soften the blow of a new foreign tax — but the rules didn’t go as far as the business community had hoped.