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Calif. Judge Moots State’s P.L. 86-272 Biz Tax Shield Guidance

by usoftax_admin | Dec 14, 2023 | Tax News

California’s guidance that disqualifies many internet activities from the protections of the 1959 federal law that insulates businesses from tax on net income when soliciting tangible personal property orders is their only connection to a state is void, a state...

Tax Officials Express Support For Multilateral Pricing Program

by usoftax_admin | Dec 14, 2023 | Tax News

The International Compliance Assurance Program, a multilateral effort to resolve transfer pricing issues, is valuable because it allows the IRS to make a preliminary assessment of a company and help it determine the best use of the agency’s resources, the head...

NC Co.’s Prepaid Cards Not Subject To Tax, State Justices Told

by usoftax_admin | Dec 14, 2023 | Tax News

A North Carolina cellphone retailer should not be required to remit tax on sales of prepaid wireless cards because the cards are gift cards that can be used for nontaxable services and sales, the company told the state Supreme Court. 

IRS Upgrades Should Deter Further Funding Cuts, Werfel Says

by usoftax_admin | Dec 14, 2023 | Tax News

Congress might halt efforts to claw back more of the nearly $80 billion funding boost the Internal Revenue Service received under the Inflation Reduction Act if the agency is transparent with the improvements it is making with the money, IRS Commissioner Daniel Werfel...

Corp. Min. Tax Rules Expected In Early 2024, US Official Says

by usoftax_admin | Dec 14, 2023 | Tax News

Proposed regulations for the corporate alternative minimum tax are expected to be released in early 2024 and will address a wide range of issues, including the statute’s potential to count offshore income twice, a U.S. Treasury Department official said...

Treasury Floats Regs For Clean Energy Manufacturing Credit

by usoftax_admin | Dec 14, 2023 | Tax News

The U.S. Treasury Department offered eligibility and accounting guidance in proposed rules Thursday for producers and sellers of solar wafers, battery cells and other critical components of clean energy technologies that want to take advantage of the new manufacturing...
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