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This publication section requires agencies to follow ongoing cybersecurity best practices and implement advanced security controls to ensure FTI access is limited. IRS 1075 utilizes many cybersecurity practices put forth by the National Institute of Standards and Technology (NIST). More specifically, the...
Internal Revenue Service (IRS) has issued Revenue Ruling 2008-13 on February 21, 2008 to provide guidance on the application of Internal Revenue Code Section 162(m) in response to the disorder caused when the IRS issued Private Letter Ruling (PLR) 200804004. A McDermott On the Subject, which...
The third section of IRS Publication 590 provides information on SIMPLE IRAs. The SIMPLE IRA, also known as the Savings Incentive Match Plan for Employees, is a retirement plan that can be established by small employers for the benefit of employees or for self-employed individuals. Publication 59...
IRS Publication 557 includes a reference chart that details what section of the Internal Revenue Code applies to an organization qualifying for tax-exempt status and the forms that must be filled out in order to apply.5 The IRS updates the document frequently, with any new rules or changes hig...
JonesDay
Jeffrey C. WagnerDaniel N. Zucker
Wendy RichardsMike B. Wittenwyler
IRS Issues Document Corrections Program for Deferred Compensation Plans Under Code Section 409A, Practical U.S./Domestic Tax Strategies, Vol. 9, No. 12, pp. 7–11Leslie E. DuPuyDaniel L. HogansMims Maynard Zabriskie
IRS Defends Discretion to Withhold Section 1256 Exchange Designation for ISOsWilliam R. Pomierski