Law ❯ Tax Law

Internal Revenue Code

Tax-Exempt Organizations Broker Definition 501(c)(3) Organizations Opportunity Zone Regulations 501(c)(3) Status Real Estate Law Tax Fraud Section 83(b) Section 1202 Tax Credits Section 45Y Sections 45Y and 48E Tax Exclusions Deductions

IRS Grants 2025 Penalty Relief on New Tip and Overtime Reporting

The IRS designated 2025 as a transition year with penalty relief to ease implementation of new reporting tied to temporary deductions.

Treasury and IRS Move to Scrap C‑Corp Look‑Through Rule for Domestically Controlled REITs

IRS Tightens Begin-Construction Rules for Wind and Solar, Ending 5% Safe Harbor for Most Projects

Treasury and IRS Scrap 5% Safe Harbor for Most Wind and Solar, Keep Physical Work Test