While the IRS has discretion to provide relief, Sec. 7508A(d) provides a mandatory tax deadline postponement. In either case, ...

Dubbed the “Harvey Weinstein Tax,” new Internal Revenue Code Section 162 (q) (“ Section 162 (q) ”) provides (emphasis added): “ (q) PAYMENTS RELATED TO SEXUAL HARASSMENT AND SEXUAL ABUSE.

June 10, 2020 Internal Revenue Code Section 139 Can Permit Some Employers to Make Tax-Free Payments to Employees Affected by Certain Disasters Andrew Lee Kelley Drye & Warren LLP + Follow Contact ...

However, this 20% deduction, found in new Internal Revenue Code § 199A, is saddled with exclusions, phase-outs, technical issues, and uncertainties so that many well-meaning non-corporate ...

Assembly Bill 154 (AB 154) changes California’s specified date of conformity to the Internal Revenue Code (IRC) from January 1, 2009, to January 1, 2015, for taxable years beginning on or after ...

The Internal Revenue Code is a little like that. It is constantly tinkered with but once in a very great while, there is a reboot. The last one was in 1986.