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PATH Act
15 published works
Funds & Investment Management Law Blog
Changes to Qualified Pension Fund Rules Provide Answers, Questions
The Omnibus Act signed in March by President Trump made many changes and technical corrections to existing tax laws, including corrections to the 2015 PATH Act that introduced the new…
International Financial Law Prof Blog
More than 2 million ITINs to expire this year; Renew soon to avoid refund delays
With more than 2 million Individual Taxpayer Identification Numbers (ITINs) set to expire at the end of 2018, the Internal Revenue Service today urged affected taxpayers to submit their renewal…
International Financial Law Prof Blog
IRS Begins Issuing Notices to Taxpayers whose ITINs Expire by End of 2017
The Internal Revenue Service began mailing letters this month to more than 1 million taxpayers with expiring Individual Taxpayer ‎Identification Numbers and urges recipients to renew them as quickly as…
The CPA Desk
Will Congress Revive Expired Tax Breaks?
By PKF Texas
Most of the talk about possible tax legislation this year has focused on either wide-sweeping tax reform or taxes that are part of the Affordable Care Act. But there are…
Tax Talks
IRS Issues Final Regulations on REIT and RIC Conversion Transactions
By Martin T. Hamilton, Martine Seiden Agatston, Timothy Donovan
The U.S. Treasury Department and the Internal Revenue Service published on January 18, 2017 final regulations (the “Final Regulations”)[1] reducing from ten years to five years the recognition period for…
Alcohol Law Advisor
TTB Modified Tax Filing Timeframe for Some Taxpayers
By Marc Sorini, McDermott Will & Emery
On January 4, 2017 TTB published in the Federal Register a temporary rule, T.D. TTB–146, modifying the tax filing timeframe for taxpayers who fall below a certain monetary threshold and…
Not For Profit/Exempt Organizations Blog
New Electronic Form 8976 to Alert IRS About Section 501(c)(4) Status; 1023-EZ Application Reduced to $275
By Elizabeth M. Mills, Zachary Zermay
The Protecting Americans from Tax Hikes (“PATH”) Act of 2015, enacted in December 2015, requires organizations to notify the IRS if they desire to operate under Section 501(c)(4) of the…
Don't Mess With Taxes
5 fireworks worthy tax moves to make in July Tuesday,
5 fireworks worthy tax moves to make in July Tuesday, July 05, 2016 The Fourth of July is over, but if your neighborhood is anything like mine, you'll be hearing…
The CPA Desk
Why investing in small-business stock may make more tax sense than ever
By Jim Streets
By purchasing stock in certain small businesses, you can not only diversify your portfolio but also enjoy preferential tax treatment. And under a provision of the tax extenders act signed…
The Business of Benefits
Tax Code Will Permit Merger of 403(b) and 401(a) Church Plans
By Robert Toth
Much has happened since we’ve last posted a blog-upon some of which we could hopefully lend some helpful comments. The press of year end business (a problem which we are…