Social Media Ideas for Cfr26

Valuation of Noncommercial Flights on Employer-Provided Aircraft: A Technical Analysis of Revenue Ruling 2026-18

Rev. Rul. 2026-18, October 9, 2026 Under Section 61 of the Internal Revenue Code (I.R.C. § 61), gross income includes all income from whatever source derived, specifically enc...

Federal Scholarship Tax Credit Regulations: Comprehensive Technical Analysis of Temporary TD 10057 and Proposed REG-1171...

Federal Scholarship Tax Credit, Temporary Regulations, TD 10057, RIN 1545-BS17, 91 Fed. Reg. [page] (published Oct. 2, 2026) (codified at 26 C.F.R. pt. 1). Federal Scholarsh...

Allocation and Apportionment of Foreign Source Deductions: Technical Analysis of Proposed Regulations Under Sections 250...

Department of the Treasury, Internal Revenue Service, Allocation and Apportionment of Deductions to Foreign Source Section 951A Category Income and Deduction Eligible Income, N...

Premium Tax Credit Regulations Under the One, Big, Beautiful Bill Act: Technical Analysis for Tax Professionals

Department of the Treasury, Internal Revenue Service, Premium Tax Credit, Notice of Proposed Rulemaking and Notice of Public Hearing, REG-101576-26, RIN 1545-BS15, 26 CFR Part...

Technical Analysis of IRS Notice 2026-60: Updated Per Diem Substantiation Framework and Special Rates

Notice 2026-60, 2026-41 I.R.B. 1, Sept. 23, 2026 On an annual basis, the Internal Revenue Service releases administrative guidance updating the special per diem rates and list...

Technical Analysis of Proposed Regulations Under IRC Section 1062: Installment Payment of Tax on Qualified Farmland Sale...

Notice of Proposed Rulemaking, Election to Pay in Installments Tax on Gain from Certain Farmland Property, REG-117095-25, 91 Fed. Reg. 63812 (proposed Sept. 29, 2026) The De...

Administrative Simplification of Accounting Method Changes for Research Expenditures and Residential Construction Contra...

Rev. Proc. 2026-32, September 4, 2026 The Department of the Treasury and the Internal Revenue Service (IRS) issued Revenue Procedure 2026-32 to provide updated administrative...

Treasury Adopts Reproposed Section 357(c) Regulations: Resolving Intragroup Stock Basis Timing and Liability Mechanics U...

Treasury Decision, Non-Applicability of Section 357(c) to Consolidated Groups, T.D. 10059, RIN 1545-BJ87, 91 Fed. Reg. 21253 (Oct. 16, 2026); codified at 26 C.F.R. § 1.1502-80(...

IRS Modernizes Tax Payment Regulations: An Analysis of Final Treasury Decision 10060 and Proposed REG-120137-19 Under Se...

Treasury Decision 10060, Update of Regulations Regarding Payment of Tax by Commercially Acceptable Means, 91 Fed. Reg. [page] (Oct. 19, 2026) (codified at 26 C.F.R. § 301.6311-...

Technical Analysis of Treasury Decision 10056 and Proposed Regulations CC-00226466-26: The New Regulatory Framework for...

Trump Accounts, 91 Fed. Reg. 63200 (Sept. 30, 2026) (TD 10056); Trump Accounts, 91 Fed. Reg. 63215 (proposed Sept. 30, 2026) (CC-00226466-26) The Department of the Treasury an...

The Full Payment Requirement and the Presumption of Correctness: Jurisdictional Lessons from Pellegrino v. United States

Pellegrino v. United States, No. 1:26-cv-00403, 2026 WL (Fed. Cl. Aug. 20, 2026) In Pellegrino v. United States, No. 1:26-cv-00403 (Fed. Cl. Aug. 20, 2026), Judge Philip S....

Treasury Finalizes Updated User Fee for Estate Tax Closing Letters: A Technical Analysis for Tax Practitioners

Treasury Decision 10055, RIN 1545-BS10, Sept. 25, 2026 The Department of the Treasury and the Internal Revenue Service (IRS) have issued Final Regulations (Treasury Decision 1...

CFTC Final Rule Establishes 30% Presumption for Some Whistleblower Awards

On Sept. 16, 2026, the Commodity Futures Trading Commission published a final rule revising its whistleblower regulations. The final rule will create a presumption that a whistlebl...

The IRA Compliance Resolution System: A Technical Analysis of Revenue Procedure 2026-33 and the New Voluntary Correction...

Rev. Proc. 2026-33, October 22, 2026 The Internal Revenue Service has issued Revenue Procedure 2026-33, establishing the IRA Compliance Resolution System (ICRS). Effective May...

Columbia Floating Rate Fund Q2 2026 Commentary

IRS proposes regulations implementing premium tax credit changes

The IRS and Treasury proposed regulations implementing Sec. 36B premium tax credit changes enacted in H.R. 1, including new eligibility and verification requirements, reporting cha...

Reconstructing Income, Substantiating Deductions, and Navigating Penalty Supervisory Approvals: Technical Lessons from R...

MD M. Rahman & Syeda Momotaz v. Commissioner, Docket No. 8286-23 (T.C. Oct. 7, 2026) (Bench Op. by Nega, J.) In MD M. Rahman & Syeda Momotaz v. Commissioner, Docket No...

Tax Practice Alert: Alteration of the Perjury Jurat Invalidates Refund Claims Under IRC Section 7422

Darrin Johnson, Jr. v. Internal Revenue Service, No. 1:25-cv-02117 (D. Md. Sept. 11, 2026) For tax professionals advising clients on tax controversy and refund claims, maint...

Analyzing the New Regulations on the Car Loan Interest Deduction: A Technical Guide for Tax Professionals

Car Loan Interest Deduction, T.D. 10054, 91 Fed. Reg. 18219 (scheduled for publication Sep. 8, 2026) The release of the final regulations under Treasury Decision (T.D.) 10054...

Trust Fund Recovery Penalty Willfulness and the Capping Effect of Corporate Offers-in-Compromise: A Technical Analysis o...

Amodio v. Commissioner, T.C. Memo. 2026-96, Docket No. 9959-22L (Sept. 28, 2026) For tax controversy practitioners, Certified Public Accountants, and Enrolled Agents, naviga...

Section 355 Corporate Stock Distributions: Technical Analysis of IRS Partial Withdrawal of Proposed Regulations

IRS Notice of Partial Withdrawal of Notice of Proposed Rulemaking, Guidance Under Section 355 Concerning Device and Active Trade or Business, REG-134016-15, RIN 1545-BN47, 91 F...

San Francisco Amends its Fair Chance Ordinance

On July 10, 2026, the San Francisco Board of Supervisors amended the Fair Chance Ordinance (FCO), placing additional restrictions and requirements on employers who make employment...

Proposed Section 1.501(c)(3)-2: Re-Evaluating Racial Nondiscrimination Requirements for Private School Tax Exemptions

Department of the Treasury, Internal Revenue Service, Notice of Proposed Rulemaking: Racial Nondiscrimination in Private Schools, REG-119986-25, RIN 1545-BS05, FR Doc. 2026-181...