Without further guidance from the Treasury and IRS, taxpayers should continue to weigh various factors set forth in IRC Section 162 case law. C. Treas. Reg. Section 1.163(j)-2: Operative rules and coordination with CARES Act Treas. Reg. Section 1.163(j)-2 makes corresponding chan...
Explanation on the amount of income attributable to the excess coverage that the employee must include in gross income; Approaches to limit excess coverage; Exceptions to IRC 79.BellPrincipalLawrencePrincipalL.PrincipalEBSCO_bspJournal of Compensation & Benefits...
LIKE-KIND REAL ESTATE EXCHANGES UNDER IRC SECTION 1031The recent surge in buying and selling commercial and residential real estate creates significant...Schier, LewisMorris, Edwin BCpa Journal
天园街东晖站家庭医生健康咨询义诊活动通知 天园街东晖站家庭医生签约服务告知 疫苗动态:东晖站5月20日(周六)暂停预防接种一天 疫苗动态:东晖站目前缺流脑A+C,其他供应正常 疫苗动态:东晖站4月份「周四」预防接种门诊停诊,请家长提前安排时间 天园街东晖站家庭医生健康咨询义诊活动通知 天园街东晖站家庭医生签约服务...
IRC Section 1031 Tax-Deferred ExchangesInternational Red CrossTax-deferred ExchangesAbilitiesTaxesGainsIntermediariesSellersReplacementUsing Tenancy-in-Common Interests as Replacement PropertyMaples, LarryCaldwell, Charles WWood, Bob G., Jr...
Proposed Regulations Clarify the IRC Section 199A DeductionDalton, Thomas M.CPA Journal
, 12U of willfulness: "Undoubtedly, the standard is a harsh, even somewhat counterintuitive one, butit of § 6672 to other penalties within the code illustrates that the 100% liability provisionCL LyleSouthern California Law Review
by John L. OlsenCLU®ChFC®AEP® andMichael E. KitcesCLU®ChFC®CFP®MSFSMSTAX
Tax Exempt Organizations Year-End Considerations in Response to New IRC Section 4960Robert L. AbramowitzAlthea R. Day
Revised sec. 6621(c)(2) hot interest provision.(IRC section 6621(c)(2) regarding corporate tax underpayments)Martin, LindaRaynard, SandyBessinger, Randy