While the IRS has discretion to provide relief, Sec. 7508A(d) provides a mandatory tax deadline postponement. In either case, ...

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 ...

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 ...

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.

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 ...

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 ...

"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 ...