IRS Proposes Regulations to Strengthen the Section 704(c) Anti-Abuse Rule.The article reports that the U.S. Internal Revenue Service (IRS) proposed a regulation on anti-abuse concerning the tax liabilities of both the partners in a partnership. It is said that the anti-abuse rule applies to...
46 S. 3278, section 704. 47 Treasury, “The Freedom of Information Act Handbook,” Pub. TD P 25-05, at 21-23 (Dec. 2005). 48 Chuck O’Toole, “IRS Releases EO Training Documents Following TA Lawsuit,” Tax Notes, Nov. 18, 2013, p. 702. 49 News release, “Judicial Watch Obtai...
If paid a minimum of $600 in Rents, Prizes and awards, Other income payments, Medical and health care payments, Payments to an attorney, Crop insurance proceeds, Cash paid from a notional principal contract to an individual, partnership, or estate, Any fishing boat proceeds, Section 409A defe...
Reg. § 1.6045-1(a)(19), other than digital assets not required to be reported as digital assets pursuant toTreas. Reg. § 1.6045-1(c)(8)(ii),(iii), or(iv), on information returns (Form 1099-DA, Digital Asset Proceeds From Broker Transactions) or fail to furnish payee stat...
摘要: Analyzes the United States Internal Revenue Service's pronouncement concerning the remediation costs of the year 2000 date conversion problem or the Y2K. Overview of the Section 162 deduction issues; Legal examples; Limitations under Section 174....
Internal Revenue Code section 7122 provides that "the Secretary may compromise any civil or criminal case arising under the internal revenue laws . . . ." ... J Dugan - 《Political Economy Taxation》 被引量: 0发表: 2016年 Significant Changes to Offer in Compromise Program. The article discus...
The IRS Section 4958 Soft Contact Examinations BeginC. Baird Brown
Proceedings of the Indian Academy of Sciences Section C: Engineering Sciences, 6, 279–286. https://doi.org/10.1007/BF02842888. Article Google Scholar Ramamoorthi, A., Thiruvengadachari, S., & Kulkarni, A. V. (1991). IRS-1A applications in Hydrology and Water Resources. Current Science,...
IRS Takes Adverse Position in Ruling on Code Section 162(m)C. Baird Brown
Inc. v. State of Alabama Dep't of Rev., wherein the plaintiff taxpayer filed for an amended Alabama corporate income tax return in the Department in Alabama. The plaintiff claims for refund based on the Interna l Revenue Service (IRS) audit changes to the 2001 federal income tax liability...