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OECD To Issue General Pillar 2 Anti-Abuse Rules, Official Says

by usoftax_admin | Jan 11, 2024 | Tax News

The OECD is working this year to expand its recent anti-abuse guidance — which specifically applies to a safe harbor under the global minimum tax agreement known as Pillar Two — to cover the regime in general, an organization official said Thursday.

Tile Biz Owner Failed To Justify Deductions, Tax Court Says

by usoftax_admin | Jan 11, 2024 | Tax News

The U.S. Tax Court upheld $259,000 in tax liabilities against the owner of a tile business, finding Thursday that he failed to substantiate business deductions and couldn’t prove he was entitled to tax credits for children he claimed as dependents.

Hunter Biden Pleads Not Guilty To Federal Tax Charges In LA

by usoftax_admin | Jan 11, 2024 | Tax News

Hunter Biden appeared in a packed downtown Los Angeles federal courtroom on Thursday to plead not guilty to a set of criminal tax evasion charges, which the judge then set for a June 20 trial.

Md. Bill Would Allow Tax Break For Gas Station Conversions

by usoftax_admin | Jan 11, 2024 | Tax News

Maryland would provide local property tax credits for the conversion of retail fuel stations to other uses under a bill introduced in the state House of Delegates.

Consolidated Return Tax Regs May Be Paired, Officials Say

by usoftax_admin | Jan 11, 2024 | Tax News

The U.S. Treasury Department is actively working on two consolidated return regulations — one on group continuation and the other on redetermination of unrealized gain or loss — that were recently revived and may publish them together or close to their release dates,...

Chevron Cases Unlikely To Undermine Treasury, IRS Atty Says

by usoftax_admin | Jan 11, 2024 | Tax News

The U.S. Treasury Department’s rulemaking authority is unlikely to get hamstrung by a pair of cases before the U.S. Supreme Court that aim to weaken the so-called Chevron deference that federal courts have long relied on when reviewing ambiguous regulations, an...
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