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460 results on '"United States. Internal Revenue Service -- Standards"'

1. The Internal Revenue Service Issues 2025 Optional Standard Mileage Rates

Subjects
United States. Internal Revenue Service -- Standards, Business, international
Abstract

The Internal Revenue Service (IRS) announced that the optional standard mileage rate per mile for business use is increasing to 70 cents on January 1, 2025. This is up from [...]

Published
2025

4. PROJECT LABOR AGREEMENTS: A BEST PRACTICE FOR CLEAN ENERGY PROJECTS SEEKING TO MEET IRA WAGE AND APPRENTICESHIP STANDARDS

Subjects
United States. Internal Revenue Service -- Standards, Collective labor agreements, Economic incentives, Apprenticeship -- Labor relations, Green technology, Occupational health and safety, Individual retirement accounts -- Standards, News, opinion and commentary
Abstract

WASHINGTON -- The following information was released by the Department of the Treasury: By Deputy Secretary of the Treasury Wally Adeyemo and Acting Assistant Secretary of Labor Julie Su The [...]

Published
2024

5. New Coins on the Block: How Should Cryptocurrency Hard Forks be Taxed?

Author

Elman, William

Subjects
Crypto-currencies -- Laws, regulations and rules -- Prices and rates -- Taxation, Capital levy -- Laws, regulations and rules, Corporate income taxes -- Laws, regulations and rules, Commissioner v. Glenshaw Glass Co. (348 U.S. 426 (1955)), United States. Internal Revenue Service -- Standards, Government regulation, Spinoff company, Company business management, Company pricing policy, Internal Revenue Code (I.R.C. 355)
Abstract

TABLE OF CONTENTS I. INTRODUCTION 56 II. BACKGROUND 60 A. What is Cryptocurrency? 60 B. The Bitcoin-Bitcoin Cash Fork 62 III. HARD FORK CRYPTOCURRENCY IS NOT GROSS INCOME UNDER GLENSHAW [...]

Published
2022

6. INTERNAL REVENUE SERVICE ANNOUNCES STANDARD MILEAGE RATE FOR 2024

Subjects
United States. Internal Revenue Service -- Standards, Hybrid vehicles -- Standards, Automobiles, Electric -- Standards, News, opinion and commentary
Abstract

SYRACUSE, NY -- The following information was released by Syracuse University: The Internal Revenue Service has announced the optional standard mileage rate for 2024. University employees may use this rate [...]

Published
2024

7. PENSIONS FOR STATE AND LOCAL GOVERNMENT WORKERS NOT COVERED BY SOCIAL SECURITY: DO BENEFITS MEET FEDERAL STANDARDS?

Author

Quinby, Laura D., Aubry, Jean-Pierre, and Munnell, Alicia H.

Subjects
United States. Government Accountability Office -- Standards, United States. Social Security Administration -- Standards, United States. Internal Revenue Service -- Standards, Pensions -- Laws, regulations and rules -- Political aspects, Social security -- Political aspects -- Laws, regulations and rules, Local government -- Laws, regulations and rules -- Political aspects, Retirement age -- Political aspects -- Laws, regulations and rules, Government regulation, Business, Economics, Government, Human resources and labor relations, Boston College -- Political aspects -- Political activity -- Standards
Abstract

Introduction In 2018, one-quarter of state and local government employees--approximately 6.5 million workers--were not covered by Social Security on their current job. The Social Security Act of 1935 excluded all [...]

Published
2020

8. IRS Issues Standard Mileage Rates for 2024

Subjects
United States. Internal Revenue Service -- Standards, Military personnel -- Taxation, Business, international
Abstract

Charleston, WV: West Virginia Society of Certified Public Accountant has issued the following press release: The Internal Revenue Service today issued the 2024 optional standard mileage rates used to calculate [...]

Published
2023

10. Regulatory update: Kentucky Public Service Commission; Hay Exploration, Inc. , has submitted ( 2023-00152) Exhibit 6 - IRS issues standard mileage rates for 2023

Subjects
United States. Internal Revenue Service -- Standards, Social service -- Standards -- Exhibitions -- Service enhancement -- Taxation, News, opinion and commentary
Abstract

Frankfort: Kentucky Public Service Commission has issued the following document: 6/15/23, 8:01 AM IRS issues standard mileage rates for 2023; business use increases 3 cents per mile | Internal Revenue [...]

Published
2023

11. ERC Tax Gurus Sets Standard in Rebuilding American Businesses and Addressing Concerns over Inaccurate Employee Retention Credit Filings

Subjects
United States. Internal Revenue Service -- Standards, Employee retention, Tax administration and procedure, Accounting firms -- Standards, Business, Business, international
Abstract

M2 PRESSWIRE-June 8, 2023-: ERC Tax Gurus Sets Standard in Rebuilding American Businesses and Addressing Concerns over Inaccurate Employee Retention Credit Filings (C)1994-2023 M2 COMMUNICATIONS RDATE:08062023 ERC Tax Gurus leads [...]

Published
2023

12. Avoiding Liability: Changing the Regulatory Structure of Cryptocurrencies to Better Ensure Legal Use.

Author

Lovell, Allison M.

Subjects
Cryptocurrencies -- Laws, regulations and rules -- Taxation, Foreign exchange -- Models, Legal liability, United States. Internal Revenue Service -- Standards, Government regulation
Abstract

ABSTRACT: Monitoring the transactions consumers in the United States make when buying and selling virtual currency requires an inventive regulatory system because many types of virtual currency, like Bitcoin, are [...]

Published
2019

13. Retirement plan compliance must be standard operating procedure

Subjects
United States. Internal Revenue Service -- Standards, Retirement benefits, Stock markets -- Standards, Tax administration and procedure, Charities, Salary reduction savings plans -- Standards, Stock market, Business, Business, regional
Abstract

Byline: Special to the RBJ 'My best days in retirement are when I give back to the community.' -- Anonymous Stock markets continue to record all-time record levels throughout the [...]

Published
2021

14. Public Service Commission of the District of Columbia: Regulatory Update: Sol Systems LLC has submitted (RPS2015-121 - 3) Application for certification as an eligible District of Columbia Renewable Energy Standard Generating Facility

Subjects
United States. Social Security Administration -- Standards, United States. Internal Revenue Service -- Standards, Social service -- Standards, News, opinion and commentary, Internal Revenue Code
Abstract

Washington, D.C: Public Service Commission of the District of Columbia has issued the following document: www.SolSystems.com Headquarters: 1101 Connecticut Avenue, Suite 200, Washington, DC 20036 P: (202) 349-2085 F: (360) [...]

Published
2023

15. Elon Musk wants your help because Tesla finally has a way to fix IRS standards for qualifying EVs

Subjects
United States. Internal Revenue Service -- Standards, Tesla Inc. -- Taxation, Transportation equipment industry -- Standards, Automobile industry -- Standards, Tax credits, Electric vehicles -- Standards, Tax administration and procedure, Automobile Industry, General interest, News, opinion and commentary
Abstract

As Tesla Inc. TSLA backers and CEO Elon Musk fume over the Internal Revenue Service, or IRS, giving short shrift to the electric vehicle maker, there appears to be room [...]

Published
2023

16. INTERNAL REVENUE SERVICE ANNOUNCES STANDARD MILEAGE RATE FOR 2023

Subjects
United States. Internal Revenue Service -- Standards, Hybrid vehicles -- Standards, Automobiles, Electric -- Standards, News, opinion and commentary, Syracuse University -- Standards
Abstract

SYRACUSE, NY -- The following information was released by Syracuse University: The Internal Revenue Service has announced the optional standard mileage rate for 2023. Syracuse University employees may use this [...]

Published
2023

17. IRS ISSUES STANDARD MILEAGE RATES FOR 2023; BUSINESS USE INCREASES 3 CENTS PER MILE

Subjects
United States. Internal Revenue Service -- Standards, News, opinion and commentary
Abstract

WASHINGTON -- The following information was released by the Internal Revenue Service (IRS): The Internal Revenue Service today issued the 2023 optional standard mileage rates used to calculate the deductible [...]

Published
2022

18. Update on New IRS Release of Estate Tax Lien Requirements.

Author

Kamen, Shaina S. and Schwartz, Michael S.

Subjects
Debt cancellation -- Laws, regulations and rules, Tax liens -- Laws, regulations and rules, Estate taxes -- Laws, regulations and rules, United States. Internal Revenue Service -- Standards, Government regulation
Abstract

In June 2016, practitioners began to report that without notice, and with limited written guidance, the IRS had begun imposing additional requirements before it would issue a Certificate Discharging Property [...]

Published
2017

19. Using the new IRS remedial amendment period rules.

Author

Utz, John L.

Subjects
Fiduciary duties -- Laws, regulations and rules, Legal documents -- Management, Qualified benefit plans -- Laws, regulations and rules -- Management, United States. Internal Revenue Service -- Standards, Government regulation, Company business management, Employee Retirement Income Security Act of 1974, Internal Revenue Code (I.R.C. 7476)
Abstract

When Must A Qualified Retirement Plan Be Amended? When we think about the laws that apply to employee benefit programs, we typically think first about the Employee Retirement Income Security [...]

Published
2017

20. Editor's note.

Author

McNeil, Bruce J.

Subjects
Gross income -- Taxation, Deferred compensation -- Laws, regulations and rules, United States. Department of the Treasury -- Standards, United States. Internal Revenue Service -- Standards, Internal Revenue Code (I.R.C. 409A) (I.R.C. 457)
Abstract

The Treasury Department and the Internal Revenue Service issued additional guidance on Section 409A of the Internal Revenue Code (the Code) on June 22, 2016 to clarify a number of [...]

Published
2017

21. IRS ANNOUNCES MID-YEAR ADJUSTMENT TO STANDARD MILEAGE RATE

Subjects
United States. Internal Revenue Service -- Standards, Tax administration and procedure, News, opinion and commentary, Syracuse University -- Taxation -- Standards
Abstract

SYRACUSE, NY -- The following information was released by Syracuse University: In recognition of recent gasoline price increases, the Internal Revenue Service (IRS) has announced an increase in the optional [...]

Published
2022

22. IRS Raises Standard Mileage Rate For July To December 2022

Subjects
United States. Internal Revenue Service -- Standards, Business, international
Abstract

On June 9, 2022, the Internal Revenue Service issued Announcement 2022-13, increasing the optional standard mileage rate for the final six months of 2022 from 58.5 cents per mile to [...]

Published
2022

24. Standards For Section 501(c)(3) Status Of Limited Liability Companies

Subjects
United States. Internal Revenue Service -- Standards, Limited liability companies, Business, international
Abstract

The Internal Revenue Service (IRS) issued Notice 2021-56 - Standards for Section 501(c)(3) Status of Limited Liability Companies as its first attempt to set the standards for a limited liability [...]

Published
2022

25. MISMO SEEKS PUBLIC COMMENT ON DATASET STANDARD FOR IRS FORM 4506-C

Subjects
United States. Internal Revenue Service -- Standards, Tax administration and procedure, News, opinion and commentary
Abstract

WASHINGTON, D.C. -- The following information was released by the Mortgage Bankers Association: MISMO Resource Offers Lenders a Streamlined Data Approach for Requesting Transcripts of Tax Returns WASHINGTON, D.C. (March [...]

Published
2022

26. IRS RELEASES 2022 STANDARD MILEAGE RATES

Subjects
United States. Internal Revenue Service -- Standards, News, opinion and commentary
Abstract

ROSENMONT, Ill. -- The following information was released by the National Roofing Contractors Association: The Internal Revenue Service has announced the 2022 optional standard mileage rates for calculating deductible costs [...]

Published
2021

28. IRS ISSUES STANDARD MILEAGE RATES FOR 2022

Subjects
United States. Internal Revenue Service -- Standards, Military personnel -- Taxation, News, opinion and commentary
Abstract

WASHINGTON -- The following information was released by the Internal Revenue Service (IRS): The Internal Revenue Service today issued the 2022 optional standard mileage rates used to calculate the deductible [...]

Published
2021

29. The pursuit of 'voluntary' tax compliance in a globalized world.

Author

Hepp, Jennifer

Subjects
Disclosure (Taxation) -- Laws, regulations and rules, Tax evasion -- Laws, regulations and rules, Globalization -- Influence -- Laws, regulations and rules, United States. Internal Revenue Service -- Standards, Government regulation
Abstract

INTRODUCTION Globalization threatens the ability of the United States Internal Revenue Service (IRS or the tax bureau) to enforce the income tax by undermining the tax bureau's ability to gather [...], Globalization diminishes the U.S. government's ability to enforce the income tax by undermining the Internal Revenue Service's information advantage. U.S. taxpayers are able to hold their money overseas, where the IRS's information-gathering abilities are at their lowest ebb, with increasing ease. Tax treaties aim to rectify the IRS's information disadvantage abroad by encouraging foreign countries, particularly tax havens, to share information with the IRS. However, these treaties have been largely ineffective. Instead, it may be time for the United States to go the way of other developed countries and reform its tax structure to reduce reliance on the income tax and adopt, instead, a value-added tax.

Published
2013

30. Inversions 2014 - self help international tax reform for U.S. multinationals?

Author

Surdell, Steven M.

Subjects
Subsidiary corporations -- Laws, regulations and rules, Tax policy -- Evaluation, International business enterprises -- Taxation -- Laws, regulations and rules, Inversions (Corporations) -- Analysis -- Laws, regulations and rules, United States. Internal Revenue Service -- Standards, Government regulation
Abstract

Steven M. Surdell examines the policy issues raised by inversion transactions in general, with a particular focus upon strategic transactions. In his article, Mr. Surdell traces the arc of inversions [...]

Published
2014

31. Happy New Year from the Treasury: the final 3.8-Percent Net Investment Income Tax Regs.

Author

Saret, Lewis J.

Subjects
Tax administration and procedure -- Statistics -- Laws, regulations and rules, Income tax -- Statistics -- Laws, regulations and rules, United States. Department of the Treasury -- Standards, United States. Internal Revenue Service -- Standards, Government regulation
Abstract

I. In General The health care legislation enacted in 2010, often referred to as "Obamacare," included a significant tax provision, the Unearned Income Medicare Contribution, which has generally been referred [...]

Published
2014

32. IRS guidance gives in-plan Roth rollovers new life.

Author

Dold, Elizabeth Thomas and Levine, David N.

Subjects
Tax administration and procedure -- Laws, regulations and rules, Individual retirement accounts -- Laws, regulations and rules, United States. Internal Revenue Service -- Standards, Government regulation, American Taxpayer Relief Act of 2012
Abstract

In January 2013, Congress passed, and the President signed into law, H.R. 8, the American Taxpayer Relief Act of 2012, (1) which extended the existing in-plan Roth rollover rules to [...]

Published
2014

33. Tax responsibilities: an overview of AICPA and IRS rules of practice.

Author

Purcell, III, Thomas J. and Schreiber, Jr., Gerard H.

Subjects
American Institute of Certified Public Accountants -- Standards, Tax consultants -- Standards, Legal ethics -- Standards, United States. Internal Revenue Service -- Standards
Abstract

THE ET1IICAL STANDARDS TO BE FOLLOWED by CPAs in tax practice require them to know about applicable rules of the AICPA and the IRS and other statutory and regulatory rules [...]

Published
2014

35. Protecting consumers from consumer credit counseling.

Author

Hurst, John

Subjects
Debt management -- Evaluation, Credit repair companies -- Laws, regulations and rules, Consumer protection -- Laws, regulations and rules, United States. Internal Revenue Service -- Standards, Government regulation, Internal Revenue Code (I.R.C. 501(c)(3))
Published
2005

37. Reducing the employment tax burden on tenure buyouts.

Author

Jensen, Jon J.

Subjects
College teachers -- Taxation, Tax deductions -- Laws, regulations and rules, Teachers -- Tenure, Teachers -- Laws, regulations and rules, College teachers -- Tenure, College teachers -- Laws, regulations and rules, United States. Internal Revenue Service -- Standards, Government regulation, Federal Insurance Contributions Act
Published
2004

38. IRS describes employment tax refund process for same-sex spouse health coverage.

Author

Holloway, Mark and Fensholt, Edward

Subjects
Gay couples -- Taxation, Tax administration and procedure -- Laws, regulations and rules, Tax refunds -- Laws, regulations and rules, Health insurance -- Taxation, United States. Internal Revenue Service -- Standards, Government regulation
Abstract

In response to the US Supreme Court decision that struck down a key portion of the federal Defense of Marriage Act (DOMA), the Internal Revenue Service (IRS) has issued guidance [...]

Published
2013

39. 409A: have the last nine years made a difference?

Author

Diaz, Karrie

Subjects
Deferred compensation -- Laws, regulations and rules, Executives -- Compensation and benefits, United States. Internal Revenue Service -- Standards, Government regulation, Internal Revenue Code (I.R.C. 409A)
Abstract

As we approach the ninth anniversary of the enactment of (IRC) Section 409A, I am sure you are pondering how to celebrate. Traditionally, gifts for a ninth anniversary are pottery [...]

Published
2013

40. Rev. Rul. 2013-17 and Technical Release No. 2013-04 - the IRS and DOL announce same position on same-sex marriages.

Author

Dold, Elizabeth Thomas and Levine, David N.

Subjects
Same-sex marriage -- Laws, regulations and rules, Employee benefits -- Laws, regulations and rules, United States v. Windsor (133 S. Ct. 2675 (2013)), United States. Internal Revenue Service -- Standards, United States. Employee Benefits Security Administration -- Standards, Government regulation, Employee benefits
Abstract

The IRS and Treasury issued their first wave of guidance--Rev. Rul. 2013-17--on August 29, 2013, regarding the impact of Windsor--in which, on June 26, 2013 (just two months prior), the [...]

Published
2013

41. IRS proposes rules on effect of wellness incentives on 'play or pay' obligations.

Author

Fensholt, Edward and Holloway, Mark

Subjects
Wellness programs -- Laws, regulations and rules, Tax administration and procedure -- Laws, regulations and rules, Health insurance -- Laws, regulations and rules, United States. Internal Revenue Service -- Standards, Government regulation
Abstract

A newly proposed IRS regulation provides additional guidance on how employers subject to the health reform law's "play or pay" mandate can determine whether their health coverage offer to employees [...]

Published
2013

42. Taxation without representation: the illegal IRS rule to expand tax credits under the PPACA.

Author

Adler, Jonathan H. and Cannon, Michael F.

Subjects
Tax credits -- Laws, regulations and rules, Health insurance exchanges -- Laws, regulations and rules, Individual health insurance mandates -- Laws, regulations and rules, United States. Internal Revenue Service -- Standards, Government regulation, Patient Protection and Affordable Care Act
Abstract

V. ASSESSING OTHER POTENTIAL LEGAL RATIONALES FOR THE IRS RULE As demonstrated above, the text, purpose, structure, and history of the PPACA do not support the IRS rule. That does [...]

Published
2013

43. Taxation without representation: the illegal IRS rule to expand tax credits under the PPACA.

Author

Adler, Jonathan H. and Cannon, Michael F.

Subjects
Tax credits -- Laws, regulations and rules, Health insurance exchanges -- Laws, regulations and rules, Individual health insurance mandates -- Laws, regulations and rules, United States. Internal Revenue Service -- Standards, Government regulation, Patient Protection and Affordable Care Act
Abstract

ABSTRACT The Patient Protection and Affordable Care Act (PPACA) provides tax credits and subsidies for the purchase of qualifying health insurance plans on state-run insurance exchanges. Contrary to expectations, many [...]

Published
2013

44. What is an employee? The answer depends on the Federal law; in a legal context, the classification of a worker as either an employee or an independent contractor can have significant consequences. (What is an Employee?).

Author

Muhl, Charles J.

Subjects
Employment -- Analysis -- Laws, regulations and rules -- Research, Labor law -- Interpretation and construction -- Research -- Analysis, Independent contractors -- Laws, regulations and rules -- Research -- Analysis, United States -- Laws, regulations and rules, United States. Internal Revenue Service -- Standards, United States. Bureau of Labor Statistics -- Research -- Standards, Government regulation, Employee Retirement Income Security Act of 1974, Age Discrimination in Employment Act of 1967, Federal Unemployment Tax Act, Americans with Disabilities Act of 1990, Social Security Act, National Labor Relations Act, Civil Rights Act of 1964, Fair Labor Standards Act
Abstract

In the American workplace today, a full-time, 40-hour-a-week employee who stays with the same employer performing the same job over the course of an entire worklife would be viewed as [...]

Published
2002

45. Focus on ... plan qualification: is the standard strict compliance or substantial compliance?

Author

Pratt, David A.

Subjects
United States. Internal Revenue Service -- Standards, Buzzetta Construction Corp., Time Oil Co., Tax administration and procedure, Business, Human resources and labor relations, Tax Equity and Fiscal Responsibility Act of 1982, Employee Retirement Income Security Act of 1974
Abstract

Pension practitioners know two facts that co-exist uneasily. First, in order to be and remain qualified, the plan must satisfy all of the requirements of Section 401(a) of the Internal [...]

Published
2013

46. IRS's 'Fresh Start' program expands payment options: new rules make it easier to qualify for installment agreements and offers in compromise.

Author

Gervie, Mary Lou

Subjects
Tax compromises -- Laws, regulations and rules, Installment contracts -- Laws, regulations and rules, United States. Internal Revenue Service -- Standards, Government regulation
Abstract

EXECUTIVE SUMMARY * The economic downturn has made R more difficult for many people to pay their taxes when they am due. * Practitioners should ensure their clients know that [...]

Published
2012

47. How to work with IRS management to resolve IRS field specialist issues.

Author

Gregory, Michael

Subjects
Tax administration and procedure -- Laws, regulations and rules, Tax auditing -- Laws, regulations and rules, United States. Internal Revenue Service -- Standards, Government regulation
Abstract

IRS Rules of Engagement IRM 4.51.1 captures the formal commentary regarding the rules of engagement for what was Large and Mid-Size Business Division (LMSB) and what is now LB&I. IRM [...]

Published
2011

48. The IRS 2011-2012 priority guidance plan: a long list for employee benefits.

Author

Dold, Elizabeth Thomas and Levine, David N.

Subjects
Employee benefits -- Taxation, United States. Internal Revenue Service -- Standards, Employee benefits
Abstract

Each year, the Department of the Treasury, the IRS and the Chief Counsel at the IRS jointly issue a list of their guidance priorities for the year. Although the federal [...]

Published
2011

50. IRS RELEASES 2021 STANDARD MILEAGE RATES

Subjects
United States. Internal Revenue Service -- Standards, News, opinion and commentary
Abstract

ROSENMONT, Ill. -- The following information was released by the National Roofing Contractors Association: The Internal Revenue Service has announced the 2021 optional standard mileage rates for calculating deductible costs [...]

Published
2021

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