Rev. Proc. 2017|58
(See section 3.19 of this revenue procedure for the adjusted items relating to adoption assistance programs.) .04 Lifetime Learning Credit. For taxable years ...
See section 3.19 of this revenue procedure for the adjusted items relating to adoption assistance programs. .05 Child Tax Credit. For taxable ...
The instant tax imposed by the City of Cincinnati constitutes an income tax within the meaning of section 1.62-1 of the Income Tax Regulations.
IRS Releases Inflation-Adjusted Items for 2017 - Tax Notes
This revenue procedure sets forth inflation-adjusted items for 2017. SECTION 2. CHANGES .01 Section 101 of the Protecting Americans from Tax Hikes Act (PATH Act) ...
RP-2017-38: Rulings and Determination Letters - GovDelivery
Revenue Procedure 2017-38 modifies Rev. Proc. 2017-3, 2017-1 I.R.B. 130, which sets forth areas of the Internal Revenue Code (Code) on which the Internal ...
IRS Revenue Procedure 2018-58 - NCSHA
IRS Revenue Procedure 2018-58 ... IRS Revenue Procedure 2018-58 provides a list of time-sensitive actions, including several Housing Credit and ...
New accounting method change procedures issued for small ...
Proc. 2019-43, the exclusive revenue procedure for automatic consent accounting method changes, to enable small business taxpayers to obtain ...
IRS Releases Revenue Procedure 2017-53 on Foreign Public ...
Yesterday, September 14, 2017, the IRS released Revenue Procedure 2017-53, which international grantmakers and their tax advisors have ...
Disaster Relief - Asset Preservation, Inc.
Revenue Procedure 2018-58 (the “Rev. Proc.”) provides for extensions of Internal Revenue Code Section 1031. Exchange deadlines when the federal government ...
Automatic Approval for Change in Funding Method Under Rev. Proc ...
In general, Rev. Proc. 2017-56 provides automatic approval for three asset valuation method changes, two valuation date changes, changes in the ...
Newly Enhanced Estate Tax Portability Relief under Revenue ...
Effective July 8, 2022, the IRS issued Revenue Procedure 2022-32 to supersede Revenue Procedure 2017-34 and now allow for a late estate tax ...
Important Updates on Spin-Offs and Debt Exchanges - Gibson Dunn
[3] Rev. Proc. 2017-52 established a pilot program that specifically addressed the general federal income tax consequences of section 355 ...
Proposed Collection; Comment Request for Revenue Procedure ...
Proposed Collection; Comment Request for Revenue Procedure 2017-41 (Modifying Rev. Proc. 2015-36) Master and Prototype and Volume Submitter ...
Rev. Proc. 2017-33 - Bradford Tax Institute
This revenue procedure also does not provide guidance relating to the extension and modification of the election under § 168(k)(4) to increase the AMT credit ...
The IRS removed the no-rule position in Rev. Proc. 2017-38. In October 2017, the IRS released a statement to inform taxpayers and their advisers.
Revenue Procedure 2022-39 Continues Qualified Amended Return ...
Proc. 94-69 did in providing this QAR treatment, with the notable expansion to now include large partnerships, and thus taxpayers effectively ...
Revised Management Contracts - Rev. Proc. 2017-13 5_17
Rev. Proc. 2017-13 applies to any management or services contract entered into on or after. January 18, 2017. An issuer of tax exempt bonds ...
Automatic accounting method changes list updated by IRS
In Rev. Proc. 2024-23, the IRS on Tuesday provided a comprehensive, updated list of changes in tax accounting methods to which the automatic ...
IRS Issues Revised Revenue Procedure for Late Portability Elections
2022-32 allows the simplified method to be used on or before the fifth-year anniversary of the decedent's death. Whereas Rev. Proc. 2017-34, ...
IRS Revenue Procedures 2017-56 and 2017-57 Provide Guidance ...
The Internal Revenue Service (IRS) issued Revenue Procedures (Rev. Procs.)2017-56 and 2017-57. Rev. Proc. 2017-56 provides automatic ...