Tax regulations

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.

The Internal Revenue Service is reminding taxpayers about a change under the new tax law that limits exchanges of property.

The Institute has some suggestions about the rules for executive compensation under the Tax Cuts and Jobs Act.

Federal and state governments are not yet “on the same page” with respect to all aspects of the tax and legal treatment of marijuana.

The penalty has been extended from the Earned Income Tax Credit to other types of refundable tax credits.

Each state handles taxation of 1031 exchanges differently, but Pennsylvania is a particular outlier.

Extended deadlines, exemptions from some securities laws, and relaxation of low-income housing rules aim to help those affected by the storm.

The American Institute of CPAs presented testimony Tuesday during a hearing conducted by the Treasury Department and the Internal Revenue Service about the proposed regulations for implementing the qualified business income rules under the Tax Cuts and Jobs Act.

The American Institute of CPAs testified Tuesday at an Internal Revenue Service hearing about the problems the AICPA is anticipating from the IRS and Treasury Department’s proposed rules for auditing large partnerships.

The Internal Revenue Service is giving businesses a tax break they thought they had lost in the tax overhaul last year — write-offs for wining and dining clients.

The Internal Revenue Service released guidance Wednesday on the business expense deduction for meals and entertainment in the wake of the Tax Cuts and Jobs Act.