An F reorganization may raise a host of issues pertaining to timely filing of a qualified Subchapter S subsidiary election.

Although the IRS has provided guidance on success-based fees, determining which parties are the acquirer and target can be difficult when multiple entities are involved in an M&A.

The invalidation by the Federal Circuit of the rule and its removal by the IRS affect the treatment of interest on certain improvements to designated property.

Waiting on a tax refund could take far longer than expected for some Americans this filing season, especially if their banking information is off by even one digit. The IRS is warning that some ...