Section 6039 of the Internal Revenue Code (Code) requires a corporation to furnish a written statement to any employee or former employee who ...

On January 14, 2025, the Internal Revenue Service and the US Treasury Department issued proposed regulations under Section 162(m) of the Internal Revenue Code (Code) to implement changes under the ...

Clients may be inclined to use a Section 409A valuation for gift tax purposes. After all, both valuations aim to determine ...