In order for stock to be qualified for an exclusion on gain under Internal Revenue Code (Code) Section 1202, the issuing corporation must, among ...

The IRS’ ability to assess penalties without giving a taxpayer the chance to first contest them in court should be curtailed in another circuit, a taxpayer said.

The Internal Revenue Service announced indexing adjustments to the applicable dollar amount used to calculate employer shared ...

For businesses in qualifying industries, these changes make strategic C corporation conversions a compelling consideration, ...

The slot reporting threshold is governed by an IRS regulation, so the change will not go into effect until the agency updates ...