Tax regulations

The Internal Revenue Service released guidance Wednesday to give tax relief to residents of Puerto Rico and the U.S. Virgin Islands who have evacuated the islands or were unable to return because of Hurricanes Irma or Maria.

The Internal Revenue Service is lending a hand to victims of Hurricanes Harvey, Irma and Maria by offering temporary relief from some requirements of the tax code to owners and operators of low-income housing projects who have room to shelter some of the displaced people.

The Internal Revenue Service has issued its annual update describing the 2017-2018 special per diem rates that taxpayers can use to substantiate the amount of ordinary and necessary business expenses they incur while traveling away from home.

The Internal Revenue Service has proposed regulations allowing truncated Taxpayer Identification Numbers on the Form W-2 to help protect people’s Social Security Numbers from identity theft.

The Internal Revenue Service will be taking steps to deter the risk of employment tax fraud by professional employer organizations beyond the certification process it established in recent years, according to a new report.

An official from the American Institute of CPAs asked the Internal Revenue Service to revise its proposed regulations for auditing large partnerships during an IRS hearing Monday.

The Internal Revenue Service streamlined the rules to make it easier for 401(k)s and similar employer-sponsored retirement plans to make loans and hardship distributions to storm victims and members of their families.

The Internal Revenue Service revoked an unidentified hospital’s tax exemption in February for failing to conduct a community health needs assessment, in a sign of possible trouble for other nonprofit health care organizations.

The Treasury Department and the Internal Revenue Service have delayed implementation of the Obama administration’s Section 385 documentation regulations for discouraging corporate tax inversions and earnings stripping until 2019.

The Bipartisan Budget Act of 2015's controversial rules kick in starting on Jan. 1, 2018.

The Internal Revenue Service’s policies don’t comply with some of the federal government’s requirements that agencies must ensure all records are retrievable and usable for as long as needed, according to a new report.

We favor Americans adopting American children from foster care when feasible, but current U.S. tax law benefits domestic and foreign adoptions.

A federal rule aimed at limiting corporate “earnings stripping’’ for tax-avoidance purposes may pose an undue burden on taxpayers and may be changed or rescinded, according to an Internal Revenue Service notice.

The Trump administration aims to identify and remove burdensome recent regulations (slideshow).

The Treasury Department has issued a notice proposing to rescind or modify eight tax regulations under President Trump’s executive order aimed at reducing burdensome regulations.

The Internal Revenue Service has issued a memorandum for its field examiners instructing them that frequently asked questions and other items posted on the agency’s IRS.gov site that have not been published in the Internal Revenue Bulletin are not considered to be legal authority.

After every tax season, it’s tempting to do some spring cleaning, which often includes a massive dump of recently filed tax data.

The American Institute of CPAs has written a letter to the Internal Revenue Service and the Treasury Department asking them to postpone the effective date of the centralized partnership audit regime for one year until the end of 2018.

A recent ruling by the Tax Court might help soften the blow to employers confronted with income tax liability for workers that have been reclassified as employees.

The Internal Revenue Service has released a revenue procedure that offers an easier way to get an extension of time to file a return to opt for portability of the deceased spousal unused exclusion amount.