AICPA Tax Advisor

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Updated: 3 hours 41 min ago

Final regs address taxes on gifts to taxpayers from ex-U.S. citizens, residents

Fri, 2025-01-17 15:15
The final regulations implement Sec. 2801, added to the Code in 2008, and follow up on proposed regulations issued 10 years ago.
Categories: Accounting & Taxes

Final regs. address resolution of federal tax controversies by Appeals

Fri, 2025-01-17 11:11
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.
Categories: Accounting & Taxes

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