The final regulations implement Sec. 2801, added to the Code in 2008, and follow up on proposed regulations issued 10 years ago.

On January 7, 2025, the U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) released Final Regulations (the ...

On January 7, 2025, the U.S. Department of the Treasury (the “Treasury”) and the Internal Revenue Service (the “Service”) issued final ...

The ‘midnight regulations’ could be Biden’s way of cementing his legacy and getting past administrative hurdles. But for ...

Treasury regulations relating to IRS mandatory tax shelter disclosure requirements for 831(b) microcaptive captive insurance ...

The final regulations, which include 24 exceptions to consideration of federal tax controversies by the Independent Office of Appeals, generally follow the proposed regulations issued in October 2022.

The incoming president can challenge actions on offshore drilling, artificial intelligence and cybersecurity intelligence.

The Biden administration is rushing to secure its workplace retirement benefits agenda by issuing several key final ...

The IRS on Friday finalized regulations that limit the use of deductions by multinational companies when certain kinds of ...

Senate Majority Leader John Thune (R-S.D.) has a "fairly lengthy list" of last-minute Biden regulations that Republicans may ...

The Agriculture Department’s Agricultural Marketing Service on Thursday announced a final rule amending the uniform pricing ...