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Section 45Q Guidance Released

USA - February 19 2020 On February 19, 2020, the Internal Revenue Service and the Department of Treasury released the first two pieces of guidance regarding the I.R.C...

Peter A. Fozzard, Joshua L. Belcher, Lino Mendiola III, Scott Wright, Madeleine M.L. Tan, Engin K. Nural, Thomas H. Warren, Bradley M. Seltzer, Ram C. Sunkara, Susan E. Seabrook, Daniel G. Strickland, Daniel E. Frank, Dorothy B. Franzoni, Joseph C. Hall, Susan G. Lafferty, David M. McCullough, Wes Sheumaker, Maria Todorova, Amish M. Shah.

Congress unveils energy tax extenders

USA - December 17 2019 Congress is moving towards passing The Taxpayer Certainty and Disaster Relief Act of 2019 (Extenders Bill). If enacted, the Extenders Bill would...

Scott Wright, Madeleine M.L. Tan, Engin K. Nural, Thomas H. Warren, Bradley M. Seltzer, Ram C. Sunkara, Susan E. Seabrook, Daniel G. Strickland, Dorothy B. Franzoni, Joseph C. Hall, Sarah E. Paul, Susan G. Lafferty, David M. McCullough, Maria Todorova, H. Karl Zeswitz, Amish M. Shah.

IRS issues simplified procedures for insurance companies to change methods of accounting to comply with amended Section 846

USA - August 8 2019 The Internal Revenue Service (IRS) recently released two revenue procedures that relate to the implementation of Accounting method changes as a...

Ellen McElroy, Christopher W. Schoen, Susan E. Seabrook, Caroline C. Setliffe, Mary E. Monahan, William J. Walderman, Thomas A. Gick, P. Bruce Wright, Michael R. Miles, Dennis L. Allen, M. Kristan Rizzolo, Linda A. Sciuto, Saren Goldner, Rich Sun.

Ready, fire, aim - IRS Chief Counsel Advisory misses the mark in NOL carryforward position that controvenes the TCJA

USA - August 7 2019 In CCA 201928014 (July 12, 2019), the IRS Office of Chief Counsel provides its view of the interplay between the net operating loss (NOL) carryover...

Ellen McElroy, Engin K. Nural, Bradley M. Seltzer, Amish M. Shah.

LB&I aims new campaigns at taxpayers at home and abroad

USA - July 31 2019 On July 19, 2019, the Large Business and International (LB&I) Division of the Internal Revenue Service (IRS) announced the addition of six compliance...

Rebecca M. Stork, Carol P. Tello, Susan E. Seabrook, Daniel G. Strickland, James N. Mastracchio, Sarah E. Paul, Daniel R. McKeithen, Amish M. Shah.