The IRS has released a draft form and draft instructions to the form for the corporate alternative minimum tax (AMT). The draft instructions provide a safe harbor, simplified method for determining if ...
The U.S. Department of Agriculture’s (USDA’s) Agricultural Marketing Service (AMS) has released Draft Instructions on Testing Methods (Draft Instructions) for use in compliance with the National ...
Last month, the agency revised the draft 7217 with the title "Partner's Report of Property Distributed by a Partnership." This is a new form for distributions to partners during tax year 2024. The ...
The Sedona Conference published the first comprehensive draft Model Jury Instructions for the Defend Trade Secrets Act of 2016 (DTSA) and invites public comment through January 17, 2026. The draft ...
Model Jury Instructions Now Available for Defend Trade Secrets Act The Sedona Conference invites public comment by Jan. 17, 2026 on its recently published draft Model Jury Instructions for the Defend ...
Tax professionals have been clamoring for more detail and clarity regarding whether (and under what circumstances) corporations and partnerships must file Schedules K-2 and K-3, particularly where ...