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The IRS has provided more guidance to help taxpayers meet their filing and payment requirements for the section 965 transition tax.
The IRS loosens foreign taxpayer identification number collection requirement amidst new information reporting developments and deadlines.
An analysis of moving from pass-through to C corporation must consider the implications of conversion on the owner’s estate planning.
The IRS LB&I division’s new compliance campaign includes the election to make a partial disposition of a building.
LB&I’s newly announced five campaigns, combined with the previous two announcements, brings the total number of campaigns to 29.