Kristen Martin

Eversheds Sutherland (US) LLP

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Latest Posts › Internal Revenue Code (IRC)

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Something old and something new: Final Appeals regulations maintain pre-TFA exclusions from Appeals eligibility; pilot program...

On January 14, 2025, the Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued final regulations (T.D. 10030) implementing section 7803(e) of the Internal Revenue Code. Section 7803(e) was...more

1/27/2025 / Appeals , Department of Justice (DOJ) , Final Rules , Internal Revenue Code (IRC) , IRS , Regulatory Requirements , Tax Court , Tax Planning , Tax Reform , U.S. Treasury

Short tax year savior: Rev. Proc. 2024-34

Welcome relief to taxpayers with short tax years seeking to file Section 174 accounting method changes - On August 29, 2024, the Internal Revenue Service (IRS) and Department of the Treasury (Treasury) released Rev. Proc....more

9/4/2024 / Internal Revenue Code (IRC) , IRS , Proposed Regulation , Revenue Procedures , Tax Cuts and Jobs Act , U.S. Treasury

Government updates procedures to change R&D, income recognition, and inventory methods in new Rev. Proc. 2024-23

On April 30, 2024, the Internal Revenue Service (IRS) released Rev. Proc. 2024-23, List of Automatic Changes, which provides the list of tax accounting method changes a taxpayer may file under the IRS’s automatic procedures,...more

5/13/2024 / Corporate Taxes , Income Taxes , Internal Revenue Code (IRC) , IRS , Reporting Requirements , Revenue Procedures , Tax Planning , Tax Reform , Tax Refunds , Tax Returns

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