Loathed Internal Revenue Service Code Section 280E isn't just an unfair penalty for cannabis companies - it's a constitutional crisis.

The Internal Revenue Code is enormous but it's not the biggest title in the US Code. The most words, elements and sections are found in Title 42 (The Public Health and Welfare).

The Internal Revenue Code is a little like that. It is constantly tinkered with but once in a very great while, there is a reboot. The last one was in 1986.

The Constitution grants Congress the power to tax, and that authority is enacted under the Internal Revenue Code, which is part of federal law. The code breaks down how much tax can be levied on ...

The case, Boechler v. Commissioner of Internal Revenue, arose after the Internal Revenue Service notified Boechler, P.C., a North Dakota law firm, of intent to levy on Boechler’s property to satisfy a ...

However, this 20% deduction, found in new Internal Revenue Code § 199A, is saddled with exclusions, phase-outs, technical issues, and uncertainties so that many well-meaning non-corporate ...

June 10, 2020 Internal Revenue Code Section 139 Can Permit Some Employers to Make Tax-Free Payments to Employees Affected by Certain Disasters Andrew Lee Kelley Drye & Warren LLP + Follow Contact ...

Why is the Internal Revenue Code (IRC) formally cited as the Internal Revenue Code of 1986? Haven’t they updated it since then? Originally tax legislation was included in many different bills ...

The Internal Revenue Code is not the sort of book that you read from cover to cover and then hand off to friends — if only because it might give them a hernia — but it does have its evanescent ...

Dubbed the “Harvey Weinstein Tax,” new Internal Revenue Code Section 162 (q) (“ Section 162 (q) ”) provides (emphasis added): “ (q) PAYMENTS RELATED TO SEXUAL HARASSMENT AND SEXUAL ABUSE.

However, another potential excise tax penalty for failure to comply with a variety of healthcare reform requirements applies under Section 4980D of the Internal Revenue Code (the “Code”) and ...

Chapter 3 of the Internal Revenue Code contains three primary withholding regimes affecting foreign persons with U.S. source income: fixed or determinable annual or periodical income (“FDAP ...