LATEST ACTION: October 29, 2019 - Referred to the House Committee on Ways and Means. BILL TITLE: To amend the Internal Revenue Code of 1986 to increase the amount excluded from gross income by reason ...
LATEST ACTION: March 4, 2019 - Referred to the House Committee on Ways and Means. BILL TITLE: To amend the Internal Revenue Code of 1986 to exempt from the foreign insurer excise tax certain insurance ...
LATEST ACTION: February 3, 2020 - Referred to the House Committee on Ways and Means. BILL TITLE: To amend the Internal Revenue Code of 1986 to provide special rules for purposes of determining if ...
LATEST ACTION: February 25, 2020 - Referred to the House Committee on Ways and Means. BILL TITLE: To amend the Internal Revenue Code of 1986 to create senior health planning accounts funded by the ...
Recently, there seems to be some confusion regarding section 643(b) of the Internal Revenue Code of 1986, as amended (the “Code”), and its application to trusts. Indeed, that provision—particularly to ...
On November 7, 2024, the U.S. Internal Revenue Service (the IRS) released Form 15620, 1 which standardizes elections under section 83(b) of the Internal Revenue Code of 1986, as amended (the “Code,” ...
If you own a small business, you may qualify for significant tax savings under section 1202 of the Internal Revenue Code of 1986, as amended (Section 1202). Owners or investors of certain C ...
On November 21, 2025, the U.S. Treasury Department (“Treasury”) and the Internal Revenue Service (the “Service”) released final regulations under section 4501 1 of the Internal Revenue Code of 1986, ...
Under § 170(c) of the Internal Revenue Code of 1986 as amended (the “Code”), a U.S. taxpayer may only claim a deduction on his or her federal income tax return for contributions made to 501(c)(3) ...
With another tax season recently behind us, the Internal Revenue Code and its many reporting requirements are fresh in our minds. Do you encounter beneficiaries who want to know why you need so much ...
Centerspace (NYSE: CSR) announced today the tax treatment (Form 1099-DIV) for calendar year 2025 distributions on its common shares of beneficial interest. Shareholders are encouraged to consult with ...
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