JD Supra

Proposed Regulations Under Internal Revenue Code Section 2704: Changes May Be Coming to Transfers of Closely Held Business Interests

On August 2, 2016, the Treasury Department issued proposed regulations under the authority provided in Section 2704(b) of the Internal Revenue Code (the "Code"). These proposed regulations were much ...
JD Supra

IRS Releases Proposed Regulation to Section 45V of Internal Revenue Code

In connection with the Inflation Reduction Act, on December 22, 2023, the Internal Revenue Service (IRS) released a Proposed Regulation related to Section 45V of the Internal Revenue Code. Section 45V ...
The National Law Review

IRS Releases Final Regulations for Section 45X Advanced Manufacturing Credit

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