Tax regulations

The IRS has given pass-through businesses and their accountants the long-anticipated final word on how they can claim one of the biggest perks in the 2017 Republican tax overhaul.

The Institute wants modifications pertaining to net tested losses, anti-abuse provisions and interaction with the section 245A dividends received deduction.

A provision of the Tax Cuts and Jobs Act imposes a tax on excess payments and remuneration of top officials at tax-exempt organizations.

The Internal Revenue Service is offering business taxpayers some breaks related to the state and local tax deduction that was limited under the Tax Cuts and Jobs Act, but only when they make charitable contributions.

The Internal Revenue Service has issued final regulations implementing the centralized partnership regime, allowing the IRS to audit large partnerships, such as hedge funds and private equity firms, more easily.

The good news is that under the Tax Cuts and Jobs Act, QLI is superseded by QIP.

The Internal Revenue Service issued a set of proposed rules on the new BEAT provisions added by the Tax Cuts and Jobs Act.

Tax settlements are often scuttled when you ignore the “dissipated asset” rule.

California can be pretty aggressive when it comes to collecting taxes.

Last year’s tax overhaul imposes a tax on some coveted benefits for workers at tax-exempt organizations.

Changes in the Tax Cuts and Jobs Act impose new taxes on groups like churches and charities that offer free parking to clergy and employees.

Not only does the cost of demolition increase the value of the land, but also the remaining basis of the building must be added to the land value at the time of demolition.

The deferral may not be available to executives, highly compensated officers and those owning 1 percent or more of a corporation’s stock.

Parsing the rules arond depreciation law can be confusing and tricky.

U.S. companies won some concessions from the Internal Revenue Service following proposed regulations that would soften the blow of a new foreign tax — but the rules didn’t go as far as the business community had hoped.

Major changes in last year’s tax overhaul include the so-called GILTI provisions, and the IRS has issued proposed regulations for them.

Highly-leveraged companies can start calculating just how much the Republican tax law limits their interest deductions for debt, thanks to 439 pages of regulations released by the Internal Revenue Service on Monday.

A provision of the Tax Cuts and Jobs Act limits the tax break for some taxpayers.

Wealthy taxpayers taking advantage of the increased limits won’t have to worry about them expiring so soon.

The Internal Revenue Service issued a notice Monday saying it is developing guidance on integrated health reimbursement arrangements and how taxpayers and businesses can avoid extra penalties and payments.