A quarterly magazine from the National Association of Enrolled Agents
Spring 2025 vol.43 no.1
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Spring 2025 vol.43 no.1
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The PTC, Itemized Deductions, Employer Leave-Based Donation Programs, Tracking Refunds, and Bribes
Tax News Briefs

The PTC, Itemized Deductions, Employer Leave-Based Donation Programs, Tracking Refunds, and Bribes

Premium Tax Credit Regulations Amended Wages are deductible by a C corporation in computing taxable income, but dividends are not. In a closely held corporation, the owners might decide to take ... TheTaxBook

July/Aug 2022, Tax News Briefs, c corporation, refund, Tax Court, property, Form W-2, §6663, §36B, premium tax credit, ACA, PTC, Health Insurance Exchange, Executive Order 14009, Strengthening Medicaid and the Affordable Care Act, §36B(c)(2)(C)(i), §63(e)(1), §63(e)(2), business expense, employer leave-based donation program, Ukraine, temporary protected status, §170(c), bribe, Thailand

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