Under Section 6417 of the Code, as enacted by the Inflation Reduction Act (IRA), certain taxpayers that fall within the statutory definition ...

The time of waiting and hoping is over for taxpayers looking to finance and develop hydrogen projects. Treasury and the IRS ...

Discusses Treasury regulations for 831(b) microcaptive transactions issued 1/14/2025 re listed transactions and transactions ...

The IRS released on Dec. 30, 2024, final regulations on Sections 1.150-3 and 1.1001-3(a)(2) (the Regulations) regarding the reissuance and ...

The final regulations implement Sec. 2801, added to the Code in 2008, and follow up on proposed regulations issued 10 years ago.

The Biden administration announced final regulations to help protect the greater sage-grouse, the population of which was found by the U.S. Geological Survey to have dropped 80% since 1965 ...

Former President Joe Biden shocked the incoming Trump White House with a “big bang” of new and complicated federal ...

The final regulations, which include 24 exceptions to consideration of federal tax controversies by the Independent Office of Appeals, generally follow the proposed regulations issued in October 2022.

The IRS recently issued final regulations for the Section 45X Advanced Manufacturing Production Credit, clarifying and ...

The Internal Revenue Service issued final regulations for sales and exchanges of digital assets on the new Form 1099-DA for decentralized finance brokers, along with transition relief. The ...

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China’s National Energy Administration (NEA) has issued final regulations for distributed solar power, replacing 2013 interim ...