In Notice 2022-58, 2022-47 IRB 483, the IRS and Treasury asked, “Should indirect book accounting factors that reduce a taxpayer’s effective greenhouse gas emissions (also ….
Tax Notes chief correspondent Stephanie Soong discusses how countries are approaching implementation of the OECD’s two-pillar corporate tax reform plan and the future of the ….
During the recent congressional election campaign, House Republicans said one of their top priorities would be to make permanent the individual tax changes in the ….
Law is rife with deadlines. Indeed, sometimes those deadlines are critical and outcome determinative. Abiding deadlines can mean the difference between having a case heard ….
When charitable appeals arrive for Giving Tuesday, most people turn to their checkbooks or payment cards. Some people, and the objects of their giving, would ….
Today’s Social Security column addresses questions about how deductions due to the earnings test can affect future benefit rates, whether to take spousal benefits at ….