Tax regulations

The Internal Revenue Service has issued a revenue procedure giving some partnerships extra time to file a Form 1065 and the accompanying Schedule K-1.

The Internal Revenue Service posted three revenue procedures Monday of special interest to the insurance industry.

The Internal Revenue Service offered additional information for multinational companies repatriating their foreign profits under the Tax Cuts and Jobs Act.

The American Institute of CPAs has sent a set of recommendations to the Internal Revenue Service about accounting methods for small-business taxpayers and how to determine whether a taxpayer qualifies as a small business.

Substantial changes in the regulations for the new global intangible low-taxed income could mean that many more amended K-1 schedules will be necessary for tax practitioners this year.

The Internal Revenue Service is allowing employers to truncate taxpayer identification numbers to protect employees from identity theft.

The Internal Revenue Service has set up a process for carefully vetting videos after a series of embarrassing educational videos were uncovered several years ago featuring IRS officials and employees appearing in spoofs of TV series such as "Star Trek," "Gilligan’s Island" and "Mad Men," along with a dance music video.

NCCPAP wants the Treasury to have the authority to regulate tax professionals.

The Internal Revenue Service has released rules with the formula that determines how much Ivy League universities and other wealthy colleges will pay under a new tax.

Some private educational institutions are now facing taxes on their investments under the Tax Cuts and Jobs Act.

The case has applicability to all administrative agencies, including the IRS, and their ability to issue authoritative regulations and guidance.

The Treasury Department has narrowed the reach of a new tax aimed at technology and pharmaceutical companies with overseas income, wiping out an unintended consequence of President Donald Trump’s 2017 tax overhaul.

Multinational corporations got some long-awaited clarity from the IRS, which issued new rules on Friday clarifying how they must compute a new international tax.

A special early draft of the IRS publication on federal income tax withholding gives employers an advance look at the changes in the new Form W-4.

States like New York and New Jersey that hoped to help residents circumvent the new $10,000 limit on state and local taxes won't be able to do so.

The American Institute of CPAs submitted more than 140 recommendations to the Internal Revenue Service regarding its 2019-20 Guidance Priority List.

Four days before the filing deadline, the IRS quietly added 21 questions to its website page of frequently asked questions about issues related to Section 199A, the new 20 percent deduction for pass-through businesses.

The revenue procedure updates the depreciation deductions allowed for owners of passenger automobiles, trucks and vans placed in service in 2019.

The proposed regs were a long time in coming, but generally taxpayer friendly. Here are seven key updates.

The American Institute of CPAs has sent the Internal Revenue Service a set of recommendations on changing some of the parking rules for tax breaks for transportation fringe benefits, which the Tax Cuts and Jobs Act mostly eliminated.