The IRS has issued a revenue ruling that explains how certain contributions of patents to charities may — or may not — qualify for charitable deductions. Revenue rulings from the IRS are designed to ...
In a release that was fairly unsurprising in content, the Internal Revenue Service issued Revenue Ruling 2025-15 to address a payor’s tax withholding and reporting obligations with respect to stale ...
On December 19, 2025, the IRS released Notice 2026-06, extending by one additional year the transition period established in Revenue Ruling 2025-4 for certain employment tax and reporting obligations ...
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