Tax regulations

The proposed regulations offer further details about a provision of the Tax Cuts and Jobs Act aimed at spurring real estate investment in needy communities.

The revenue procedure gives teams a safe harbor when doing trades of their athletes, staff contracts or draft picks.

The program offers qualifying taxpayers who have capital gains income a highly flexible way to defer and eliminate a portion of the federal gain and possibly state gain.

The Internal Revenue Service released a revenue procedure Wednesday offering guidance on the use of tax-exempt bonds to provide housing for military veterans, farm workers and other groups.

The institute also released guidance on auditing prior-period financial statements.

Failure to establish nexus may undermine a bid for research and development tax credits.

The final rules offer guidance on the penalty for failing to include information that’s supposed to be disclosed under the Small Business Jobs Act and how to calculate the amount.

The Internal Revenue Service is working on a new study analyzing the 62-year-old rules for corporate spinoffs.

Proposed regulations spell out the requirements under the Tax Cuts and Jobs Act, including some new forms.

The Treasury Department finalized the repeal Thursday of 296 obsolete or duplicative tax regulations in response to President Trump’s executive orders.