Last week's Ninth Circuit decision in
The Internal Revenue Service (IRS) Large Business & International Division (LB&I) is transitioning to a centralized compliance and examination process that focuses on issue-based campaigns.
In this article, Patricia Sweeney, Alan Horowitz and Andrew Howlett discuss the Tax Court's decision in Altera Co
In Altera Corp. v. Commissioner, 145 T.C. No. 3 (July 27, 2015), the Tax Court put the Internal Revenue Service (IRS) and U.S.
The Internal Revenue Service (IRS) Office of Professional Responsibility (OPR) published guidance this w
On December 23, 2011, Treasury and the Internal Revenue Service ("IRS") issued temporary and proposed regulations governing the treatment of expenditures related to tangible property (the "Repair R
This year has seen an extraordinary succession of natural disasters, including floods, tornadoes, and fires.
On January 5, 2011, the IRS and Treasury issued two revenue procedures (Rev. Proc. 2011-17 and Rev. Proc. 2011-18) addressing the treatment of payments received for gift cards.
On December 16, 2010, the IRS and Treasury issued proposed regulations addressing sales-based royalties and sales-based rebates, allowances, and other types of price reductions.
Despite persistent delays in the issuance of a number of tax accounting guidance projects over the last two years, recent developments suggest that several high-profile projects are nearing complet
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