A quarterly magazine from the National Association of Enrolled Agents
Winter 2023 vol.41 no.5
Tax Policy 101
Tax Policy

Tax Policy 101

Those of you who have made the pilgrimage to the Internal Revenue Services’ (IRS) headquarters, which I have quasi-affectionately referred to as “the big house,” (or by its address, 1111 Constitution Avenue) may have noted the Oliver Wendall H... Robert Kerr, EA

Nov/Dec 2021, Tax Policy, RMD, Internal Revenue Code, Registered Tax Return Preparer program, international, RTRP, GILTI, Loving v. Commissioner, tax policy, global intangible low-tax income, foreign derived intangible income, FDII, required minimum distribution