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Thinning the ranks of the IRS is a good thing. But there's still the issue of an incomprehensible tax code funding an ...
While the IRS has discretion to provide relief, Sec. 7508A(d) provides a mandatory tax deadline postponement. In either case, ...
The Internal Revenue Code is enormous but it's not the biggest title in the US Code. The most words, elements and sections are found in Title 42 (The Public Health and Welfare).
Rep. Andy Barr became the first Republican to file a bill rolling back the proposed gambling tax changes in the "One Big ...
A taxpayer failed to convince the Eleventh Circuit that her constitutional challenge to the US Tax Court should mean a rehearing for her tax debt.
The Internal Revenue Code is a little like that. It is constantly tinkered with but once in a very great while, there is a reboot. The last one was in 1986.
Internal Revenue Code Section 181 permits a 100% deduction for the first $15 million of the cost of producing a film that is shot in the U.S. (even before the film is released). While it sounds ...
The case, Boechler v. Commissioner of Internal Revenue, arose after the Internal Revenue Service notified Boechler, P.C., a North Dakota law firm, of intent to levy on Boechler’s property to satisfy a ...
June 10, 2020 Internal Revenue Code Section 139 Can Permit Some Employers to Make Tax-Free Payments to Employees Affected by Certain Disasters Andrew Lee Kelley Drye & Warren LLP + Follow Contact ...
Chapter 3 of the Internal Revenue Code contains three primary withholding regimes affecting foreign persons with U.S. source income: fixed or determinable annual or periodical income (“FDAP ...
However, this 20% deduction, found in new Internal Revenue Code § 199A, is saddled with exclusions, phase-outs, technical issues, and uncertainties so that many well-meaning non-corporate ...
"In 1955, the Internal Revenue Code stood at 409,000 words. Since then, it has grown to a total of 2.4 million words: almost six times as long as it was in 1955 and almost twice as long as in 1985 ...
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