Tax regulations

The Treasury wants to curb the use of some types of transactions by listing them as potentially abusive tax dodges.

Revenue Ruling 2023-14 clarifies the rules around what exactly counts as income for certain crypto-activities.

The service is offering a program to speed up processing of requests for letter rulings from its associate chief counsel, mostly on behalf of corporations.

The reprieve at the beginning of 2023 was temporary — and nothing has been done to fix the long-term issue.

A new notice offers relief for foreign taxes paid during tax years 2022 and 2023.

The Treasury released partial guidance on supply-chain requirements that lets some vehicles qualify — but it hasn't yet clarified how to classify so-called foreign entities of concern.

Forty of the most important court cases, revenue rulings, laws, regs and other guidance in the world of tax.

Leaders of the Finance Committee are seeking input on how to adjust the rules for digital assets.

The service posted a fact sheet Friday on tax credits for renewable energy projects under the Inflation Reduction Act.

The Internal Revenue Service provided transitional guidance on the 1% excise tax on corporate share repurchases that was part of last year's Inflation Reduction Act.