Category: Uncategorized
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Revenue Procedures
Revenue Procedures Overview A revenue procedure is an official statement of a procedure that affects the rights or duties of taxpayers or other members of the public under the Internal Revenue Code, related statutes, tax treaties and regulations and that should be a matter of public knowledge. It is also published in the Internal Revenue…
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Proposed Regulations 2009
Proposed Regulations in 2009 2007 and prior: From IRBs prior to July, 2007: For information about proposed regulations prior to july 2007, click here. 2008: From IRBs in the first half of 2008: For information about proposed regulations in 2008, click here 2008: From IRBs in the second half of 2008: For information about proposed…
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Proposed Regulations 2008
Proposed Regulations in 2008 2007 and prior: From IRBs prior to July, 2007: For information about proposed regulations prior to july 2007, click here. 2010 and after: From IRBs after January, 2010: For information about proposed regulations after january 2010 and information in general about tax proposed regulations, click here. 2008: From IRBs in the…
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Announcements
Announcements Announcements “. . . alert taxpayers to a variety of information but do not have the formality of notices, revenue rulings, or revenue procedures. They constitute authority for avoiding the substantial understatement penalty” [under I.R.C. § 6662]. Gail Richmond, Federal Tax Research: Guide to Materials and Techniques, p. 95 (5th ed. 1997)(Foundation Press). “[Notices…
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Delegation Orders
Delegation Orders Delegation Orders are orders by the Commissioner of the IRS to delegate his/her authority to settle civil or criminal tax cases under I.R.C. §7122 to subordinates. See Rev. Proc. 80-6, 1980-1 C.B. 586. Some Delegation Orders 1. Delegation Order No. 156 (Rev. 12) Internal Revenue Service 1990-2 C.B. 327 Delegation Order No. 156…
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State Taxes
State Taxes Please select a state from the list below: Alabama Alaska Arkansas Arizona California Colorado Connecticut Delaware District of Columbia Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma…
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IRS Tax Tips
IRS Tax Tips You can access IRS tax tips back to 1997 on the IRS website: IRS Tax Tips. The search box on that page is in this order: News Releases (IR-year-#) Fact Sheets (FS-year-#) Tax Tips (AT-year-#) IRS Tax Tips Examples Updated ITIN Procedure Changes Announced Earned Income Tax Credit for 2012; Do I…
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Executive Orders
Executive Orders Executive Orders are orders by the President of the United States (see more about this piece of legislation in the American Encyclopedia of Law) that have legal effect, including orders that give certain effects to provisions of the Internal Revenue Code. When information about IRS Executive Orders are not yet available on the…
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Court Decisions
Court Decisions For information about court decisions in the United States, click in the American Encyclopedia of Law. For a list of the decisions, visit the Cases platform of the Encyclopedia. Access Revenue Procedures Court Decisions reported in the Internal Revenue Bulletin: Ct. D. 2078 – RAYMOND B. YATES, M.D., P.C. PROFIT SHARING PLAN ET…
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Supreme Court Decisions
Supreme Court Decisions “Review by the Supreme Court in federal tax cases – whether originating in the Tax Court in deficiency cases, or in the district courts or the Claims Court in refund cases – is ordinarily only by writ of certiorari . . . . Certiorari is granted in only a small proportion of…