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17 cze 2024 · Finally, the Treasury Department and IRS today released Rev. Rul. 2024-14 clarifying when the economic substance doctrine may apply to disallow tax benefits associated with basis-shifting transactions involving partnerships and related parties.
25 cze 2024 · On June 17, 2024, the IRS issued three pieces of guidance addressing certain “basis-shifting” transactions in the context of related-party partnerships: In new proposed regulations, the IRS identified several transactions as “transactions of interest,” which would require taxpayers and material advisors to report such transactions to ...
26 cze 2024 · WASHINGTON — The Internal Revenue Service Electronic Tax Administration Advisory Committee (ETAAC) released its 2024 annual report PDF today with a total of 12 recommendations – three to Congress and nine to the IRS.
25 cze 2024 · Rev. Rul. 2024-14 provides that the IRS will apply the codified economic substance doctrine in audits, appeals and litigation to deny the tax benefits from three specific basis-shifting transactions involving a related-party partnership.
15 cze 2024 · Tax return preparers must use a preparer tax identification number (PTIN) on returns they prepare for compensation. The PTIN must be renewed annually. The IRS charges a user fee for each PTIN application or application for renewal to recover costs for issuing and renewing PTINs.
4 dni temu · International Radar Symposium 2024 (IRS 2024) Regular sessions: 2-4 July 2024. Workshops & short-courses: 1 July 2024. Dear Colleagues and Friends, MIKON Foundation together with Wrocław University of Science and Technology, Warsaw University of Technology, German Institute of Navigation (DGON) and the Fraunhofer Institute for High Frequency ...
3 dni temu · Ustawa o systemie identyfikacji i rejestracji zwierząt. Stan prawny aktualny na dzień: 02.07.2024. Dz.U.2023.0.1815 t.j. - Ustawa z dnia 4 listopada 2022 r. o systemie identyfikacji i rejestracji zwierząt. Obserwuj akt. Art. 1. Zakres regulacji. Ustawa określa: 1)
