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Tags archive: irc

Home /Tag: irc
Featured

How the Loophole in IRC Section 121 Can Benefit Homeowners

By  Jorgen Olson, JD

February 2020 0

Among the tax benefits available to homeowners, one of the most useful is the “principal residence exclusion” provided by Internal Revenue Code (IRC) section 121,…

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…

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…

Reasonable Cause for International Information Return Penalties Featured

TPP | Reasonable Cause for International Information Return Penalties

What Is the Standard?

By  Henry Stow Lovejoy, JD

April 2017 0

The Internal Revenue Code (IRC) requires the filing of a number of different information returns with respect to foreign entities or transactions. These “international information…

Columns

The Trust Fund Recovery Penalty and Encumbered Funds

By  Henry Stow Lovejoy, JD

April 2016 0

The “trust fund recovery penalty” can impose sizeable liabilities on officers and other employees of financially struggling or failed companies that fail to pay withholding…

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Our Latest Content

  • The ABCs of Worker (Mis-)Classification March 2023
  • Regulators and Standard Setters: Updates and Panel Discussion March 2023
  • Adapting to Constant Change March 2023
  • CPAJ News Briefs: FASB, PCAOB, IASB March 2023
  • Critical Audit Matter Reporting March 2023












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