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Ruling On Foreign Dividend Break Offers 2 Tax Court Insights

by usoftax_admin | Sep 25, 2024 | Tax News

In Varian v. Commissioner, the U.S. Tax Court allowed a taxpayer’s deduction for dividends from foreign subsidiaries, providing clarity on how the U.S. Supreme Court’s Loper Bright decision may affect challenges to Treasury regulations, and revealing a potential...

Expect More R&D Guidance Before Regs, IRS Atty Says

by usoftax_admin | Sep 25, 2024 | Tax News

The Internal Revenue Service plans to release more guidance governing the tax treatment of research and development expenses before it formally issues proposed regulations that implement the 2017 federal tax law’s changes to the incentive, an agency attorney...

House Bill Proposes Tax Incentive For Efficient Vehicles

by usoftax_admin | Sep 25, 2024 | Tax News

Buyers of new vehicles with higher-than-average energy performance would be entitled to a tax credit of up to $5,000 under a bill introduced in the U.S. House of Representatives.

Direct File Needs Security, Testing Improvements, TIGTA Says

by usoftax_admin | Sep 25, 2024 | Tax News

While the deployment of the Internal Revenue Service’s pilot of its free online Direct File program was largely successful, the agency must address some security lapses and testing deficiencies, the Treasury Inspector General for Tax Administration said...

Basis-Shifting Regs May Add Accounting Fixes, IRS Atty Says

by usoftax_admin | Sep 25, 2024 | Tax News

The Internal Revenue Service may include in upcoming proposed regulations a solution for partnership basis-shifting for taxpayers that want to adjust accounting methods so prior transactions can be compliant with economic substance laws, an agency attorney said...
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Ireland

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Sey Tax Group
Sey Tax Ltd
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Ireland D02 P2N6

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Fax        + 353 1 9011795

 

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