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House Dems Make 3rd Attempt At Federal Pot Legalization

by usoftax_admin | Sep 21, 2023 | Tax News

Democrats in the U.S. House of Representatives have reintroduced a federal marijuana legalization bill that previously passed the chamber twice when it was under Democratic control, but never gained any traction in the U.S. Senate.

Real-Time Partnership Audits Would Give IRS Trove Of Data

by usoftax_admin | Sep 21, 2023 | Tax News

The Internal Revenue Service is seeking feedback on a possible real-time audit program for partnerships, an initiative that if implemented could provide a wealth of valuable information that could be used to increase partnership compliance, practitioners told...

Lawmakers Expect Swift Passage Of US-Taiwan Tax Relief

by usoftax_admin | Sep 21, 2023 | Tax News

U.S. lawmakers told Law360 that legislation to establish treaty-like benefits for cross-border business between the U.S. and Taiwan should pass before the end of the year, although it’s unclear whether the bill would be wrapped into larger tax policy...

Biz Groups Urge For Transfer Pricing Plan To Be Safe Harbor

by usoftax_admin | Sep 21, 2023 | Tax News

An international agreement to streamline transfer pricing for low-risk activities should operate as an elective safe harbor due to the regime’s complexity and potential misalignment with traditional tax norms, according to recent comments from major accounting...

GOP Sens. Press IRS On Impact Of Destroyed Tax Returns

by usoftax_admin | Sep 21, 2023 | Tax News

Senate Finance Committee Republicans requested information from the Internal Revenue Service on Thursday about the impact of the agency’s decision to destroy 30 million unprocessed 2019 taxpayer information returns on earned income tax credit filers.

Fed. Circ. Reverses Debt Co. Partner’s $7.5M Tax Refund Loss

by usoftax_admin | Sep 21, 2023 | Tax News

The Federal Circuit on Thursday reversed a decision denying a commercial paper conduit’s managing partner a $7.5 million refund for a payment made to the Bank of Nova Scotia under a debt agreement, saying the lower court applied the wrong legal test.
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