Searching Content indexed under Tax Authorities by Morgan Lewis ordered by Published Date Descending.
Links to Result pages
1 2 3 4 5  
IRS Proposes Regulations Regarding Hardship Withdrawals
The US Internal Revenue Service has released proposed regulations requiring retirement plans to eliminate the six-month suspension for hardship withdrawals made on and after January 1, 2020...
United States
23 Nov 2018
Notice 2018-78: Additional Guidance On Section 965 Proposed Regulations
In a recent notice published by the US Department of Treasury and Internal Revenue Service, the agencies provide additional guidance on the proposed regulations under Internal Revenue Code Section 965
United States
5 Oct 2018
IRS Issues Guidance On Changes To Section 162(m)
The Internal Revenue Service (IRS) has issued Notice 2018-68 (Notice) providing guidance on changes in Code Section 162(m) made by the Tax Cuts and Jobs Act of 2017 (TCJA), Public Law 115-17.
United States
20 Sep 2018
Ninth Circuit Panel Upends Arm's Length Standard In Cost Sharing
July 24, 2018, marked a significant, although potentially short-lived, victory for the IRS, as a panel of the US Court of Appeals for the Ninth Circuit reversed by 2 votes to 1, the full US Tax Court's unanimous opinion...
United States
14 Aug 2018
IRS Consolidates Guidance On Deductibility, Reliance Issues For Grantors And Contributors
The US Internal Revenue Service recently consolidated its guidance on deductibility and reliance issues for grantors and contributors.
United States
27 Jun 2018
Access Denied: In Facebook, Federal Court Rejects Taxpayer Right To Appeals
The US District Court for the Northern District of California on May 14 rejected Facebook's argument that taxpayers have a right to be referred to the IRS Office of Appeals ...
United States
24 May 2018
IRS, Treasury Issue Guidance On ‘Business Interest Expense' Limitation
The US Department of the Treasury and the Internal Revenue Service on April 2 issued "Initial Guidance Under Section 163(j) as Applicable to Taxable Years Beginning After December 31...
United States
24 Apr 2018
Turning Tides: Proposals To Limit The Outsourcing Of Tax Audits
Newly proposed legislation and regulatory amendments both seek to restrict the participation of private law firms in US taxpayer audits, which would severely limit the Internal Revenue Service's...
United States
5 Apr 2018
US Supreme Court Puts The Brakes On IRS Obstruction Prosecutions
Paying a waiter or babysitter in cash could have constituted a felony tax obstruction offense under the government's expansive interpretation of the obstruction statutes.
United States
23 Mar 2018
IRS To End Offshore Voluntary Disclosure Program On September 28, 2018
The Offshore Voluntary Disclosure Program, which offers US taxpayers the chance to pay substantially less in back taxes, interest, and penalties on unreported offshore accounts...
United States
16 Mar 2018
IRS Provides Guidance On Tax Treatment Of Insurance Products
In a recently released memorandum, the Internal Revenue Service suggests an expansion of those risks qualifying for the favorable tax treatment accorded insurance risks.
United States
14 Mar 2018
Tax-Exempt Organization Restructurings Made Easier
Many tax-exempt organizations can now change their state of organization and retain their current tax exemption.
United States
13 Mar 2018
IRS Makes Changes To EIN Application Process
The Internal Revenue Service issued new instructions for the Employer Identification Number application process in December 2017.
United States
6 Mar 2018
IRS, Treasury Issue Guidance On Section 965 Deemed Repatriation Rules, Signal Important Form 5471 Exception
Notice 2018-13 details the government's intent to issue regulations addressing additional Section 965 computational issues.
United States
24 Jan 2018
How Tax Reform Will Change The Treatment Of Fringe Benefits
Several employer deductions will be reduced or eliminated, including the cost of business-related entertainment expenses and qualified transportation fringe benefits, but employers may be able to claim...
United States
23 Jan 2018
US Tax Reform Impacts Roth Individual Retirement Account Conversions
HR 1 makes Roth IRA conversion recharacterizations a thing of the past, but is silent on whether recharacterizing 2017 Roth IRA conversions in 2018 will be permitted.
United States
18 Jan 2018
New Tax Reform Brings Changes To Taxation Of Settlements
Settlements with the government and those related to sexual harassment claims, as well as certain attorney's fees, will be impacted by newly disallowed deductions.
United States
17 Jan 2018
Six Ways Tax Reform Could Change Healthcare
Providers, including charitable hospitals, nonprofit organizations, and academic medical centers, should watch for possible policy changes in the tax reform bill reconciliation process.
United States
12 Dec 2017
FERC Cuts Regulatory Burden On Tax Equity Investments In Renewable Generation
Agency clarifies that Section 203 approval is not required for tax equity investments with specified, limited veto and consent rights.
United States
13 Oct 2017
Appeals Update: Exam's Attendance And A Return To Face-To-Face Meetings
In light of a recent pilot program encouraging the inclusion of Exam members in Appeals conferences, as well as an indication that Appeals conferences will return to being face-to-face meetings...
United States
9 Oct 2017
Links to Result pages
1 2 3 4 5