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Searching Content indexed under Income Tax by Michael Sirkin ordered by Published Date Descending.
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IRS Releases Preliminary Guidance On Certain Aspects Of The Amended Section 162(M) Provisions
The Internal Revenue Service has published Notice 2018-68 (the "Notice"), which provides long awaited, but limited guidance on the recent amendments to Section 162(m) of the Internal Revenue Code ("Section 162(m)") by the Tax Cuts and Jobs Act of 2017 (the "TCJA").
United States
4 Sep 2018
2
Deferred Compensation For Tax-Exempt Organizations: New Proposed Regulations Under Code Section 457
Generally, the proposed regulations are more flexible and practical than the rules previously suggested by the IRS in Notice 2007-62 and also than what was expected by many practitioners.
United States
18 Jul 2016
3
IRS Issues Proposed Regulations Under Code Section 457
Generally, the Proposed Regulations are pleasantly more flexible and practical than the rules previously suggested by the IRS in Notice 2007-62 and also than what was expected by many practitioners.
United States
3 Jul 2016
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