Source: http://octaxlawattorney.com/blog/page/40/
Timestamp: 2019-01-22 00:18:19
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Blog - Page 40 of 255 - Orange County Tax Law Attorney
More disaster victims in California qualify for tax relief
Victims of recent severe storms and flooding in numerous states have more time to make tax payments and file returns if they are affected taxpayers in counties that have been designated as federal disaster areas qualifying for individual assistance. Certain other time-sensitive acts also are postponed. IRS has recently announced on its website that an […]
Tax Court – Turning debt over to collection agency didn’t overcome presumption of uncollectibility
Clark, TC Memo 2015-175 The Tax Court has held that the mere fact that a financial institution creditor turned over a debt to a collection agency after the expiration of the non-payment period described in Reg. § 1.6050P-1(b)(2)(i)(H) was insufficient to overcome a rebuttable presumption in the regs that the debt had already been discharged. […]
Washington Alert – Change in LB&I Division;TIGTA report on IRS options re payment;IRS on ACA – Applicable Large Employers;The Pension Benefit Guaranty Corporation publishes final rule on reportable events
A big shakeup is underway for IRS’s Large Business and International (LB&I) Division, and its new look will be launched in the early months of 2016, according to Douglas O’Donnell, commissioner of the division. O’Donnell and several other agency officials revealed a number of key details during their appearance at a Sept. 17 conference in […]
WASHINGTON (Reuters) – Volkswagen’s <VOWG_p.DE> push to secure tax breaks that kick-started a market for its new diesel cars could now help U.S. investigators build a case against the automaker for deceiving the government about their emissions, lawyers said. VW was among several automakers that lobbied the administration of George W. Bush to secure around […]
Developer’s advances to municipality for infrastructure were costs of real property
Chief Counsel Advice 201537022 In Chief Counsel Advice, IRS has concluded that: a) amounts advanced by a real estate developer to a special municipal district for the construction of infrastructure for the developer’s real estate project were costs of developing the real property; and b) the developer must treat any repayments from the district, whether […]
How capitalization regs’ safe harbor boosts year-end deductions despite Sec. 179 cutback
Businesses that have benefitted from the generous $500,000 Code Sec. 179 expensing limit for tangible personal property (and certain software) for the past few years may be in for an unwelcome surprise this year. Unless Congress acts to retroactively restore generous expensing, starting with qualified property placed in service in tax years beginning after 2014, […]
IRS has announced on its website that victims of the valley fire in a county of California that is designated as federal a disaster area qualifying for individual assistance have more time to make tax payments and file returns. Certain other time-sensitive acts also are postponed. This article summarizes the relief that’s available and includes […]
Final, etc. Regs on Payments Determined by Reference to U.S. Source Dividends
T.D. 9734, 09/17/2015; Reg. § 1.871-14, Reg. § 1.871-15, Reg. § 1.871-15T , Reg. § 1.1441-1, Reg. § 1.1441-1T, Reg. § 1.1441-2 , Reg. § 1.1441-3, Reg. § 1.1461-1, Reg. § 1.1441-7 , Reg. § 1.1473-1; Preamble to Prop Reg 09/17/2015; Prop Reg § 1.871-15 , Prop Reg § 1.1441-1 IRS has issued final regs, […]
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