Management & Disclosures

Excise tax on excess remuneration of covered employees of tax-exempt organizations

The IRS issued final regulations on the excise tax on excess remuneration over $1 million paid by tax-exempt organizations, finalizing proposed regulations with a few changes in response to comments.

Final rules on exempt organization excess remuneration

The IRS issued final regulations on the excise tax on excess remuneration over $1 million paid by tax-exempt organizations, finalizing proposed regulations with a few changes in response to comments.

Tax Insider Articles

Tax Clinic

US estate tax: Not just for US citizens

M&A pitfalls for deferred research expenditures

Impact of business interest expense limitation regs. on partner redemptions

Personal income tax: The other-state tax credit

State tax considerations for financial institutions

DEDUCTIONS

Business meal deductions after the TCJA

This article discusses the history of the deduction of business meal expenses and the new rules under the TCJA and the regulations and provides a framework for documenting and substantiating the deduction.

TAX RELIEF

Quirks spurred by COVID-19 tax relief

This article discusses some procedural and administrative quirks that have emerged with the new tax legislative, regulatory, and procedural guidance related to COVID-19.

Magazine