The IRS has issued a private letter ruling on I.R.C. §7701 and Treas. Reg. §301.9100 granting a foreign entity 120 days to file Form 8832 to elect classification as an ...
The IRS has issued a private letter ruling on I.R.C. §168 and Treas. Reg. §301.9100 granting taxpayer a 60-day extension to file an election not to be treated as a ...
The IRS has issued a private letter ruling on Treas. Regs. §§301.9100 and I.R.C. §§441 and 442 granting taxpayer extension of time to file Form 1128 to adopt a 52-53 ...
The IRS has issued a notice inviting the public to submit recommendations for items to be included in the 2026-2027 Priority Guidance Plan. This plan will identify tax guidance projects ...
The U.S. Tax Court, in a memorandum decision, held that the taxpayer was required to include Social Security disability benefits received in 2022 in his gross income, even though he ...
The IRS has issued a private letter ruling on I.R.C. §7701 and Treas. Reg. §301.9100 granting a foreign entity 120-day extension to file Form 8832 for classification as a disregarded ...
The IRS has issued a private letter ruling on I.R.C. §2010 and Treas. Reg. §301.9100 granting a 120-day extension to make a portability election that allows a surviving spouse to ...
The IRS has issued a private letter ruling on I.R.C. §1362 confirming that an S corporation’s election termination was inadvertent when five trusts acquired stock without filing timely qualified subchapter ...
The IRS has issued a private letter ruling on I.R.C. §1400Z-2 and Treas. Reg. §301.9100 granting a taxpayer 60-day extension to file Form 8996 to self-certify as a qualified opportunity ...
The IRS has issued a private letter ruling on I.R.C. §§1361, 1362, 83, and 1032 confirming momentary ownership of S corporation stock by ineligible shareholders through employee compensation plans does ...
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