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

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 ...

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.

The case, Boechler v. Commissioner of Internal Revenue, arose after the Internal Revenue Service notified Boechler, P.C., a North Dakota law firm, of intent to levy on Boechler’s property to satisfy a ...

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 ...

"In 1955, the Internal Revenue Code stood at 409,000 words. Since then, it has grown to a total of 2.4 million words: almost six times as long as it was in 1955 and almost twice as long as in 1985 ...

The Constitution grants Congress the power to tax, and that authority is enacted under the Internal Revenue Code, which is part of federal law. The code breaks down how much tax can be levied on ...