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The article focuses on recent federal tax developments impacting individuals, summarizing notable cases, rulings, and procedural updates issued through April 2024. Topics include changes to the U.S. Internal Revenue Service (IRS) procedures for issuing rulings and user fees, updates on the treatment of energy-efficient home rebates and credits, and notable court cases related to earned income tax credits, health insurance tax credits, and various tax deductions.

The article focuses on recent developments in individual taxation, highlighting significant cases, rulings, and guidance issued in the six months leading up to October 2023. It covers various topics, including technical requirements for claiming tax credits, income recognition from retirement accounts, business deductions, and substantiation of charitable contributions. It underscores the importance of compliance with tax laws and regulations.

The article focuses on current developments in taxation for individuals. It provides a summary of notable cases, rulings, and guidance related to various tax topics for individuals in the six months leading up to April 2023. It covers changes and updates in Internal Revenue Service (IRS) procedures, premium tax credits, gross income definitions, annuities and life insurance contracts, and more.

The article focuses on semiannual update surveys recent federal tax developments involving individuals. Topics discussed include Internal Revenue Service (IRS) updated its frequently asked questions (FAQs) regarding the child tax credit; IRS sent more than 8.7 million refunds to identified taxpayers who had paid taxes on unemployment compensation that, under the American Rescue Plan Act (ARPA) and case related to settlements of attorney malpractice.

The article focuses on semiannual update surveys recent federal tax developments involving individuals. Topics include examines that it summarizes notable cases, rulings, and guidance on a variety of topics issued during the six months ending June 2021 and discusses certain provisions of coronavirus relief legislation.

The article provides an overview of the recent developments in the area of taxation under November 2020 in the U.S. Topics include regulations were issued clarifying the definition of qualifying child and relative for child tax credit and other tax purposes; Internal Revenue Service provided guidance on pandemic-related payments under an employer leave-based donation program as part of Coronavirus Aid, Relief, and Economic Security Act; and amendments made to Tax Cuts and Jobs Act.