The Internal Revenue Service recently updated guidance in Fact Sheet FS-2025-09 (Fact Sheet) to address changes to the ...
The Internal Revenue Service (IRS) has announced major revisions to the U.S. tax code following the passage of the One, Big, ...
In this ninth installment of my multi-part series on the One Big Beautiful Bill Act (the “Act”), I discuss provisions of the Act that may permit individual ...
Section 162(m) of the Internal Revenue Code prohibits a publicly held corporation from taking compensation-related tax deductions with respect to the compensation of a “covered employee” to the extent ...
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