Ninth Circuit upholds Tax Court’s decision that a couple failed to prove they were entitled to a foreign earned income exclusion.
IRS Chief Counsel Legal Memorandum addresses timing issues for offsetting payroll taxes with R&D tax credits for qualified small businesses.
IRS rules that preceding and subsequent steps in restructuring involving liquidations will not change the intended tax results.
Postponement of dividend equivalent withholding effective dates granted in late 2016 have been further extended by one year.
The IRS announced tax relief, which includes extended filing dates, for taxpayers effected by the Michigan storms.
Foreign financial institutions that are otherwise in compliance with the terms of their agreements now have until Oct. 24, 2017 to renew.
MA high court unconvinced sales tax drop shipment rule discriminates against interstate commerce for nexus-established wholesaler.
Comptroller policy letter ruling addresses credit loss under late-filed reports and claiming a credit when a member leaves a combined group.