The IRS issued a private letter ruling on I.R.C. §1362, confirming that S corporation status will continue despite inadvertent termination when trusts holding corporate shares fail to file the ...
The IRS issued a private letter ruling on I.R.C. §754 and Treas. Reg. §301.9100, granting a partnership 120 days to make a late §754 election effective for its tax year ...
Proposed regulations under Sec. 530A provide information on how to open initial Trump accounts, and proposed regulations under Sec. 6434 provide guidance on the program that provides $1,000 ...
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