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IRS PLR: Extension Granted for Decedent’s Estate to Make Portability Election (IRC §2010)
Bloomberg Law· 6 days agoThe IRS has published a private letter ruling on Section 2010 and Treasury Regulation Section 301.9100 granting a decedent’s estate an extension of time to make a portability election to ...
New IRS Ruling Guidelines Significantly Impact Tax-Free Spin-Offs | JD Supra
JD Supra· 6 days agoAt the same time, Treasury and the IRS released Notice 2024-38 (Notice), which requests feedback on the Revenue...
IRS PLR: Extension of Time Granted to Change Accounting Method (IRC §9100)
Bloomberg Law· 6 days agoThe IRS has published a private letter ruling on Treasury Regulation Section 301.9100 regarding extensions of time to change accounting method for federal income tax purposes. [PLR 202420027]
IRS PLR: Extension to Change Accounting Period Denied (IRC §442)
Bloomberg Law· 6 days agoThe IRS has published a private letter ruling on Section 442 and Treasury Regulation Section 301.9100 regarding the extension of time to request a change in accounting period. [PLR 202420025] ...
How To Avoid Faulty Advice On IRS Form 706 And The Portability Election
Forbes· 2 days agoThe reality is filing the Form 706 is not only best practice. Over the past few years, there have...
IRS Distributes New Ruling Requirements for Corporate Spin-Off Transactions | JD Supra
JD Supra· 2 days agoEarlier this month, the IRS released Revenue Procedure 2024-24, which sets forth new requirements for requests for private letter rulings ("PLRs") on corporate spin-off and split-off transactions ...