乐鱼（Leyu）体育官网

乐鱼（Leyu）体育官网 report: Proposed regulations under section 987, initial observations and analysis

November 11, 2023

Notable changes to the foreign exchange exposure pool (FEEP) method framework

(PDF)

乐鱼（Leyu）体育官网 report: Section 451(b) and specified fees

November 08, 2023

Overview of certain issues associated with the accounting method change

(PDF)

IRS extends acceptance of digital signatures, encrypted emails

October 30, 2023

Digital signatures on certain forms will continue to be accepted until “more robust” technical solutions are deployed.

(PDF)

乐鱼（Leyu）体育官网 report: Transfer pricing and international tax year-end considerations

October 25, 2023

Time for multinational companies to focus on year-end tax planning

(PDF)

U.S. Treasury to allocate $5 billion in New Markets Tax Credit (NMTC) authority for 2023

October 23, 2023

NMTC program allows an investor a tax credit against its federal income taxes.

(PDF)

IRS announces new compliance initiatives aimed at large corporations

October 20, 2023

New initiatives “to ensure large corporations pay taxes owed”

(PDF)

Questions remain on Superfund excise tax compliance

October 19, 2023

Treasury and IRS have worked to issue several pieces of guidance for reinstated Superfund excise taxes.

(PDF)

乐鱼（Leyu）体育官网 report: Impact of proposed U.S. broker digital asset tax reporting regulations on industry verticals (updated with new reports)

October 13, 2023

Custodial exchanges, NFT marketplaces, digital asset payment providers and processors, and online gaming marketplaces

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乐鱼（Leyu）体育官网 report: New CAMT guidance in Notice 2023-64 expands scope, increases compliance burdens

September 28, 2023

A report on the latest guidance on application of the corporate alternative minimum tax.

(PDF)

Notice 2023-68: Per diem rates, substantiation of employee lodging, meals, incidentals (2023–2024)

September 25, 2023

Rates for taxpayers to use in substantiating the amount of ordinary and necessary business expenses incurred while traveling away from home.

(PDF)

Initial observations and analysis of Notice 2023-63 providing guidance on section 174

September 13, 2023

Guidance for taxpayers working to prepare their current year tax returns.

(PDF)

Notice 2023-64: Additional interim guidance on new corporate alternative minimum tax (CAMT)

September 12, 2023

Guidance designed to help corporations determine whether CAMT applies to them and how to compute the tax

(PDF)

Proposed regulations: Information reporting, determination of amount realized and basis, and backup withholding for digital asset transactions

August 25, 2023

Proposed regulations and request for comments.

(PDF)

IRS updates FAQ extending penalty relief, Forms 1042 and 1042-S

August 24, 2023

Penalty relief will apply with respect to dividend equivalent payments made with respect to a derivative referencing a partnership.

(PDF)

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