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Tags archive: internal revenue code

Home /Tag: internal revenue code
Featured

Current Overview of the IRS’s Whistleblower Program

By  Juliet L. Fink, JD

April 2020 0

Section 7623 of the Internal Revenue Code (IRC) allows for the payment of financial awards to those who blow the whistle on individuals or corporations…

Feature Articles

ICYMI | Proposed Regulations Clarify the IRC Section 199A Deduction

By  Thomas M. Dalton, PhD, CPA

January 2020 0

In Brief One of the most discussed changes in the Tax Cuts and Jobs Act of 2017 is the pass-through entity deduction created by the…

Featured

The Real Estate Trade or Business Exception from IRC Section 163(j)

By  Yoram Keinan, JSD, LLM

September 2019 0

The scope of the exception for taxpayers engaged in a real estate trade or business from the harsh consequences of Internal Revenue Code (IRC) section…

Featured

Demystifying IRC Section 965 Math

An Overview of the Taxation of Foreign Earnings

By  Mary Beth Lougen, EA, USTCP

November 2018 0

In Brief The Tax Cuts and Jobs Act introduced many changes to the tax code, with little time for taxpayers or professionals to prepare for…

Featured

Unexpected Inequities in an Environment of Declining Tax Rates

Considerations in Using the IRC Section 1341 Credit

By  Linda Burilovich, PhD, CPA and William LaGore, PhD, CPA

October 2018 0

In Brief Declining tax rates—such as those ushered in by the Tax Cuts and Jobs Act—can come with hidden consequences. Taxpayers who are required to…

Feature Articles

Has the New Partnership Representative Been Granted Too Much Power?

By  Kevin M. Flynn, JD

September 2018 0

On November 2, 2015, Congress enacted the Bipartisan Budget Act of 2015 (BBA), which contained sweeping changes to the Internal Revenue Code's (IRC) partnership audit,…

Columns

Written Supervisory Approval of IRS Penalties

When Must It Be Given, and Who May Give It?

By  Henry Stow Lovejoy, JD

May 2018 0

The Internal Revenue Code (IRC) imposes penalties on understatements of tax as a way to encourage voluntary compliance and deter noncompliant behavior. Generally, the revenue…

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  • Audit Committee Penetration Testing Considerations May 2023
  • GASB Issues Statements 100 and 101 May 2023
  • Mitigating the Negative Impacts of Job-Related Stress May 2023
  • CPAJ News Briefs: FASB, IASB, AICPA May 2023
  • Financial Reporting Quality during COVID-19 May 2023












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