Disclosure is a type of extra explanation. You are required to disclose enough detail to tell the IRS what you are doing. But ...

The recommendations, sent Tuesday in a letter to Treasury and the IRS, include that the IRS expressly allow taxpayers to rely on proposed regulations until they are final.

It would be very difficult for the SEC to take over the board’s inspection duties if the measure were to pass, said former ...

On April 17, 2025, the IRS issued Notice 2025-23, which announced its intent to publish a notice of proposed rulemaking to remove Treasury ...