Tax regulations

Planning for the deduction can yield significant tax savings.

The Internal Revenue Service has issued final regulations upping user fees on enrolled agents and enrolled retirement plan agents.

The American Institute of CPAs has submitted a set of recommendations to the Internal Revenue Service about accounting method changes.

The Internal Revenue Service has issued a notice setting the inflation-adjusted maximum value of a vehicle provided by an employer to an employee for personal use.

New York and New Jersey have sued to find out why President Donald Trump’s administration scrapped an Internal Revenue Service rule requiring some tax-exempt organizations to disclose their donors.

A Florida accountant lost his battle to prove his yacht charter business was operated for profit.

The proposed regulations could unlock greater development in low-income communities and give investors a chance to reap tremendous profits.

There’s plenty of enthusiasm for new U.S. tax breaks for investing in low-income communities designated as opportunity zones. But many people have delayed spending because of uncertainty about how the incentives will work.

The proposed regulations offer further details about a provision of the Tax Cuts and Jobs Act aimed at spurring real estate investment in needy communities.

The revenue procedure gives teams a safe harbor when doing trades of their athletes, staff contracts or draft picks.

The program offers qualifying taxpayers who have capital gains income a highly flexible way to defer and eliminate a portion of the federal gain and possibly state gain.

The Internal Revenue Service released a revenue procedure Wednesday offering guidance on the use of tax-exempt bonds to provide housing for military veterans, farm workers and other groups.

The institute also released guidance on auditing prior-period financial statements.

Failure to establish nexus may undermine a bid for research and development tax credits.

The final rules offer guidance on the penalty for failing to include information that’s supposed to be disclosed under the Small Business Jobs Act and how to calculate the amount.

The Internal Revenue Service is working on a new study analyzing the 62-year-old rules for corporate spinoffs.

Proposed regulations spell out the requirements under the Tax Cuts and Jobs Act, including some new forms.

The Treasury Department finalized the repeal Thursday of 296 obsolete or duplicative tax regulations in response to President Trump’s executive orders.

There has been no shortage of confusion as American taxpayers have started filing their returns for the first time under the 2017 tax overhaul.

Like-kind exchanges can vary greatly in their complexity. Basic transactions may require little mental horsepower to conduct, but some can be extremely tricky.