The IRS issued over 300 pages of material, including final regulations (T.D. 9644) and new proposed regulations (REG-130843-13).
The IRS issued over 300 pages of material, including final regulations (T.D. 9644) and new proposed regulations (REG-130843-13).
The IRS issued over 300 pages of material, including final regulations (T.D. 9644) and new proposed regulations (REG-130843-13).
Issued guidance explaining that same-sex married couples are treated as married for all federal tax purposes.
Issued guidance explaining that same-sex married couples are treated as married for all federal tax purposes.
Issued guidance explaining that same-sex married couples are treated as married for all federal tax purposes.
The IRS issued over 150 pages of proposed regulations on the 3.8% net investment income tax.
The IRS issued over 150 pages of proposed regulations on the 3.8% net investment income tax.
The IRS issued over 150 pages of proposed regulations on the 3.8% net investment income tax.
Ruling on 'restricted management accounts'.
Final regulations on 'grantor retained interest trusts'.
Final regulations on 'grantor retained interest trusts'.
Ruling on 'restricted management accounts'.
Final regulations on Charitable remainder trusts and UBTI.
Final regulations on Charitable remainder trusts and UBTI.
Proposed regulations on charitable lead trusts and 'tiering' provisions.
Proposed regulations on charitable lead trusts and 'tiering' provisions.
Proposed regulations on alternate valuation.
Proposed regulations on alternate valuation.
Notice regarding a trust grantor's 'nonfiduciary' power.
Notice regarding a trust grantor's 'nonfiduciary' power.
Notice regarding new preparer penalties.
Notice regarding new preparer penalties.
Transition rules for preparer penalties.
Transition rules for preparer penalties.
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