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Internal Revenue Service › Control Test

The United States Internal Revenue Service is a bureau of the United States Department of the Treasury. The IRS is charged with collecting revenue and enforcing the Internal Revenue Code.  
Troutman Pepper

Proposed Regulations Provide Guidance on Unrelated Business Taxable Income (UBTI) Calculation

Troutman Pepper on

On April 24, 2020, the U.S. Treasury Department and Internal Revenue Service issued proposed regulations with respect to Section 512(a)(6) of the Internal Revenue Code. These regulations are designed to provide guidance on...more

Butler Snow LLP

IRS Releases Proposed Regulations Defining a “Political Subdivision” For Purposes of Determining Eligibility to Issue Tax-Exempt...

Butler Snow LLP on

On February 22, 2016, the Internal Revenue Service (the “IRS”) released proposed treasury regulations (the “Proposed Regulations” ) to provide guidance as to how the IRS intends to prospectively define a “political...more

Bradley Arant Boult Cummings LLP

Hot Topics: Worker Classification Issues

Bradley Arant Boult Cummings LLP on

Worker classification issues are popping up in the news a lot again. This is because the National Labor Relations Board (NLRB) is taking a more aggressive view on joint-employer standards under the National Labor Relations...more

Bradley Arant Boult Cummings LLP

FedEx Workers Ruled Employees, Not Independent Contractors – and the IRS Weighs In

Bradley Arant Boult Cummings LLP on

Developments continue to come almost daily about misclassification of employees as independent contractors. Wage and hour cases, tax rulings, and discrimination charges all are part of the mix....more

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