At the end of July (7/31), the IRS issued Revenue Procedure 2019-33 (“RP 2019-33”) allowing a taxpayer to make a late election, or to revoke an election, under section 168(k) of the Internal Revenue Code. This applies to certain property…
Treasury Department and IRS release final and proposed regs on the new 100% additional first-year depreciation deduction. . . On September 13, the Treasury Department and the Internal Revenue Service today released final regulations and additional proposed regulations under § 168(k) of the Internal…
As a result of substantial pressure by U.S. tax authorities on banks in the United Kingdom, many British citizens born in the United States are currently at risk of having their accounts in British banks frozen. The Brits involved are…
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