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The Coronavirus Aid, Relief, and Economic Security Act, also known as the CARES Act, was enacted in March 2020 and created a refundable tax credit for individuals. The advance payment of this ¡°2020 recovery rebate for individuals¡± is referred to as the first round of economic impact payments (First Round EIPs). The tabulations found on this page provide data on those First Round EIPs, which were distributed to individuals by the end of 2020.

Non-precedential legal advice re: Legal Fees Incurred by Drug Manufacturers Under the Hatch-Waxman Act

Non-precedential legal advice re: Section 162(f) and the Character of Relator Fees under the False Claims Act

obÌåÓý to file an administrative adjustment request (AAR) to correct errors to items for a partnership under the Bipartisan Budget Act (BBA) of 2015.

Find partnership filing requirements, elect-out procedures and regulations for the centralized partnership audit regime enacted by the Bipartisan Budget Act of 2015 (BBA).

Follow the steps in this example to figure an imputed underpayment (IU) for a partnership filing an administrative adjustment request (AAR) under the Bipartisan Budget Act of 2021 (BBA).

Non-precedential legal advice re: Computation of Qualified Production Activities Income under Sec. 199(c) and the Exclusion of Certain Items of Gross Income under Sec. 114 and Section 101(d) of the American Jobs Creation Act of 2004

Find how to designate or change a partnership representative under the BBA centralized partnership audit regime and who¡¯s eligible.

The Opportunity Zone incentive is an economic development tool that supports economic growth. Invest in Opportunity Zones and defer tax on eligible gains.

What information do I need to provide on Form 990-N?