The request came in an AICPA letter to Treasury and the IRS seeking guidance on how employers should implement changes to the ...
The IRS provided guidance in Rev. Proc. 2026-17 on the withdrawal of elections to be excepted trades or businesses under Sec. 163(j)(7) for purposes of the business interest limitation and to make a ...
The relief allows taxpayers to use alternative methods to make adequate identification of digital asset units that are sold, ...
The report highlights the activities of the group charged with working with FASB to improve the process of setting accounting standards for private companies.
The AICPA Professional Ethics Executive Committee seeks comment on a revised definition to gather input on whether the ...
The recommendations include allowing taxpayers to rely on substitute reasonable cause when appropriate, permitting them to reserve the automatic first-time abatement for future use.
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