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When Benjamin Franklin said that nothing is certain but death and taxes, he managed to name two of the things that people loathe and fear the most. One of the things that makes taxes so unpleasant is obviously the fact that you have to hand over some of your hard-earned money to the government, and … Continued →
Increase in De Minimis Safe Harbor Limit for Taxpayers Without an Applicable Financial Statement Notice 2015-82 increases the de minimis safe harbor limit provided in § 1.263(a)-1(f)(1)(ii)(D) of the Income Tax Regulations for a taxpayer without an applicable financial statement (“AFS”) from $500 to $2,500. Notice 2015-82 will be published in Internal Revenue Bulletin 2015-50 … Continued →