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Providing goods, services, or facilities as an act of self-dealing under Code section 4941.

This page features links to data providing statistics related to the Inflation Reduction Act of 2022.

Meaning of a foundation manager's "willful" participation in an act of self-dealing, under section 4941 of the Code.

A discussion of guidance on new rules for vehicle donations under American Jobs Creation Act of 2004.

Generally, assuming no other statutory exclusion applies, the amount by which the fair market value of the qualified parking fringe benefit exceeds the sum of the amount excluded from gross income and the amount paid by the employee (if any), is wages subject to federal income tax withholding, Federal Insurance Contributions Act tax, and Federal Unemployment Tax Act tax.

The Pension Protection Act of 2006 enacted Internal Revenue Code section 501(q), which establishes standards that a credit counseling organization must satisfy to qualify for exemption under Code section 501(c)(3) or 501(c)(4).

September 28, 2022 ¡ª Pursuant to the requirements of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended, refund payments issued to, and credit elect and refund offset transactions for certain small tax-exempt employers claiming the refundable portion of the Small Business Health Care Tax Credit under Internal Revenue Code Section 45R, are subject to sequestration.

This survey is an important project that can benefit the administration of your retirement plan. We are conducting a survey of randomly selected retirement plans to learn more about ways to improve the reporting and disclosure requirements of retirement plans. Your answers will help us find ways to consolidate, simplify, and improve the reporting and disclosure requirements of retirement plans under the Employee Retirement Income Security Act (ERISA) and the Internal Revenue Code.

Discussion of involuntary termination of a private foundation under Code section 507.

Overview of taxes on self-dealing by private foundations, in Code section 4941.