The Internal Revenue Service has issued final regulations offering guidance on the penalty for failing to include information that’s supposed to be disclosed about reportable transactions and how to ...
On Friday, April 11, 2025, the Internal Revenue Service issued Notice 2025-24 (the “Notice”), which waives applicable penalties under the Internal Revenue Code to participants in, and material ...
Certain micro-captive transactions are back to being reportable. On January 14, 2025, the Treasury Department and the Internal Revenue Service (“IRS”) published final regulations (the “Regulations”) ...
The Internal Revenue Service has issued a revenue procedure that said certain losses do not need to be taken into account in determining whether a transaction is considered a “reportable transaction.” ...
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