Tax News Briefs 
Ethical Issues to Consider in Recent Tax News
More Options to Correct Returns Electronically The Internal Revenue Service (IRS) has announced that more forms can now be amended electronically. These include people filing corrections to the Form 1040-N... TheTaxBook
Sept/Oct 2022,
Tax News Briefs,
ethics, estate, Schedule C, Form 1040, §162, Form 1040-NR, estate planning, business expense, IRC §162(a), §262, Form 1040-SS, Form 1040-PR, Form 1040-SR, Form 1040-X, §10.21, portability, spouse, DSUE, decedent’s spousal unused exclusion, decedent, Revenue Procedure 2022-32, Revenue Procedure 2022-1, Form 706, §6511(a), §10.37(a), §6694(a)(2), §6694(b)(2)
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