Medicare continuing employment exception

Guidance on which employees may be exempt from Medicare tax.
General Information
Governments

News

Find out the latest new and updates for Tax Exempt Bonds.
General Information
Bond Professional

ITG FAQ #5 Answer - Are there exceptions to the manufacturers tax?

Insights into the various exceptions and exemptions that may apply to tribal governments as well as their members.
General Information
Indian Tribal Governments

ITG FAQ #1 Answer - Which Internal Revenue Code sections apply to some of the various exceptions to excise taxes for Indian tribes?

Insights into the various exceptions and exemptions that may apply to tribal governments as well as their members.
General Information
Indian Tribal Governments

ITG FAQ 6 Answer Can a 501c3 tribal entity accept food donations from a food bank that qualifies for the enhanced deduction by the donor

Insights into which tribes are eligible to receive deductible charitable contributions and how a tribe can qualify for the exemption.
General Information
Indian Tribal Governments

Government Entities

Find tax information for federal, state and local governments, tribal governments and the tax exempt bond community.
General Information
Governments

Tribes and fishing rights-related activities

Fishing rights-related income is exempt from federal and state taxes if it meets certain criteria stated in IRC Section 7873.
General Information
Indian Tribal Governments

TEB post-issuance compliance: Some basic concepts

Tax Exempt Bonds provides some basic information to assist issuers of tax-advantaged bonds in understanding their post-issuance compliance requirements.
General Information
Bond Professional

TEB Voluntary Closing Agreement Program

The IRS office of Tax Exempt Bonds provides a general overview on adminstrative procedures of the Voluntary Closing Agreement Program (TEB VCAP).
General Information
Bond Professional

ITG FAQ #8 answer - Is there additional information about the definition of an Indian tribal government in the IRC or the Treasury Regulations?

Insights into Indian tribal governments being treated as states for certain federal tax purposes, i.e., contributions, excise taxes, tax exempt bonds.
General Information
Indian Tribal Governments