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Links to research papers alphabetized by Author

Overview of Notice 2016-16, providing guidance on mid-year changes to safe harbor plans and safe harbor notices that do not violate the safe harbor rules merely by being a mid-year change.

The amount of a shareholder’s stock and debt basis is very important.

The Work Opportunity Tax Credit (WOTC) is available to employers for hiring individuals from certain targeted groups who have faced barriers to employment.

Section 501(r)(4) requires a hospital organization to establish a written financial assistance policy (FAP) and a written emergency medical care policy for a hospital facility it operates.

Media sanitization protects the confidentiality of sensitive information, particularly needed for federal tax information (FTI). Unauthorized individuals may attempt to reconstruct data and gain access to sensitive data from media that has not been properly sanitized.

Prior year news and resources about the Tax Cuts and Jobs Act and tax reform initiatives — Paycheck Checkup.

FAQs that define Form 1099-K and other terms used within the FAQs.

Frequently asked questions (FAQs) prepared in response to inquiries that have been presented to the IRS, intended to provide a basic understanding and awareness of the Rehabilitation Credit.

The Tax Cuts and Jobs Act changed deductions, depreciation, expensing, tax credits and other things that affect businesses. This side-by-side comparison can help businesses understand the changes and plan accordingly.