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IR-2024-259, October 7, 2024 — The Department of the Treasury and the Internal Revenue Service today issued final regulations identifying certain syndicated conservation easement transactions as "listed transactions" – abusive tax transactions that must be reported to the IRS.

Get information on how the estate tax may apply to your taxable estate at your death.

For estates of decedent nonresidents not citizens of the United States, the Estate Tax is a tax on the transfer of U.S.-situated property, which may include both tangible and intangible assets owned at the decedent’s date of death.

IR-2024-312, Dec. 19, 2024 — The Internal Revenue Service today announced that the optional standard mileage rate for automobiles driven for business will increase by 3 cents in 2025, while the mileage rates for vehicles used for other purposes will remain unchanged from 2024.

An introduction to the estate administration exception to indirect self-dealing under Treas. Reg. 53.4941(d)-1(b)(3).

Steps to take after a disaster so taxpayers can reconstruct their records and prove loss of personal-use and business property.

The IRS Lead Development Center (LDC) is constantly working to combat tax abuse by stopping abusive promoters and tax return preparers as early as possible.

Meaning of capital gains and losses included in gross investment income for purposes of the tax in Code section 4940.

Alphabetical index of retirement plan topics.

March 20, 2024 — A revenue agent for the United States Internal Revenue Service (IRS) was arrested today for allegedly filing false personal tax returns for three years.