Tax

The Internal Revenue Service and the Treasury Department have issued a notice saying they intend to propose regulations to address the capitalization and amortization of specified research and experimental expenditures.

The Internal Revenue Service is not expected to meet the Treasury Department's goal of scanning millions of returns by the end of the year.

Technology helps financial advisors unlock much more value by being able to switch up clients' buckets of investments at any time throughout the year.

ART programs provide a number of benefits, including more control over premiums and a more stable renewal process. However, the tax consequences require a thorough vetting.

In a recent case, the Tax Court addressed the issue of when limited partners may be subject to self-employment tax.

More and more fraudsters are impersonating the IRS, so taxpayers need to know how to tell the difference, and what to do if someone tries to scam them.

The IRS launches a registration tool for clean energy credits, and more guidance on clean hydrogen credits.

The IRS is pushing back filing and payment deadlines for storm and tornado victims in the Volunteer State.

A look at the credits, regulations and other tax developments that will shape the coming tax season.

Proposed rules from the Treasury and IRS raise worries that they may stifle the nascent fuel.