(a) General rule. If any amount of tax imposed by this title (whether required to be shown on a return, or to be paid by stamp or by some other method) is not paid on or before the last date ...
[T.D. 7915, 48 FR 44074, Sept. 27, 1983. Redesignated by T.D. 9924, 85 FR 63019-63037, Oct. 6, 2020.] ...
Internal Revenue Code of 1986 SUBTITLE A -- INCOME TAXES Chapter 1 -- Normal Taxes and Surtaxes Subchapter B -- Computation of Taxable Income Part VII -- Additional itemized deductions for individuals ...
Internal Revenue Code of 1986 SUBTITLE A -- INCOME TAXES Chapter 1 -- Normal Taxes and Surtaxes Subchapter S -- Tax Treatment of S Corporations and Their Shareholders Part IV -- Definitions; ...
The Illinois Department of Revenue released an informational bulletin announcing the motor fuel tax rates for July 1, 2026, through June 30, 2027. The tax rates will increase to 57.1 cents per gallon ...
The IRS has begun the process of firing a special agent leading investigations into abuse of Malta pension plans and Puerto Rico’s Act 60 tax incentives, raising questions about the future of those ...
(1) In general. No gain or loss shall be recognized if stock or securities in a corporation a party to a reorganization are, in pursuance of the plan of reorganization, exchanged solely for stock or ...
(a) Authorization. Except where such authority is expressly given by this title to any person other than an officer or employee of the Treasury Department, the Secretary shall prescribe all needful ...
(B) be allowed an amortization deduction of such expenditures ratably over the 15-year period beginning with the midpoint of the taxable year in which such expenditures are paid or incurred. (b) ...
In the case of a distribution by a partnership to a partner other than in liquidation of a partner's interest, the adjusted basis to such partner of his interest in the partnership shall be reduced ...
(a) Definition of surviving spouse. (1) In general. For purposes of section 1, the term "surviving spouse" means a taxpayer-- (A) whose spouse died during either of his two taxable years immediately ...
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