- Proposed rules would exempt corporate US shareholders from Sec. 956
- Health reimbursement arrangement rules are issued in proposed form
- Association addresses digital economy tax issues
- How the suspension of personal exemptions affects health-care-related provisions
- Proposed regs. reflect amendments to all-events test and advance payments
- Meals continue to be deductible under new IRS guidance
- Charles Rettig sworn in as new IRS commissioner
