Tax regulations

The Internal Revenue Service has issued a notice outlining special procedures for handling the estates of same-sex couples.

One of only two political appointees at the Internal Revenue Service steps down ahead of the incoming Trump administration and is replaced by his deputy.

The Internal Revenue Service has issued a notice for determining the value of personal use of employer-provided vehicles under the Income Tax Regulations’ special valuation rules.

Notice says account transcript that includes a transaction code of “421” and the explanation “Closed examination of tax return” can serve as the functional equivalent of an estate tax closing letter.

The American Institute of CPAs is asking the Internal Revenue Service to simplify the regulations and make them less of a burden.

The Internal Revenue Service has released guidance easing penalties for some mistakes.

With Republican control of Congress and the presidency, most practitioners think some kind of change is coming to the Tax Code – but they differ wildly on what form it will take.

The IRS's annually updated standard mileage rates for deducting costs of operating an automobile come with some important rules.

IRS issues 2017 optional standard mileage rates for deductible costs of operating an automobile.

The American Institute of CPAs is asking the Internal Revenue Service and the Treasury Department to withdraw and, if necessary, re-propose their rules for the valuation of interests in corporations and partnerships for estate, gift and generation-skipping transfer tax purposes.