Page 446 - Code Section News Today

Final Regulations under Section 36B of the Internal Revenue Code - On October 11, 2022, the Internal Revenue Service (IRS) issued Final Regulations under Code Section 36B...

“California’s falling into the ocean!” Growing up in Southern California I heard that every time we had an earthquake. Usually, though, all I had to do was stand in a door jamb and wait...

A California court has ruled that an arbitrator (not a judge) should decide on the applicability of California Labor Code Section 925 to a dispute between a law firm partner and his former law firm. Zhang v. Superior Court, 2022 WL 16832570 (Cal. Ct. App. 2022).

The jurisdictional hook for the Mallory v. Norfolk Southern Railway was a Pennsylvania statute that provides a company’s registration as a foreign corporation is deemed a sufficient basis of jurisdiction to enable the tribunals of this Commonwealth for personal jurisdiction.

Taxpayers can no longer get away with 'substantial compliance' — they need to have their 'contemporaneous written acknowledgements' in order.

Tuesday marked another meeting for the Sebastopol City Council. Like always, the council discussed a wide variety of topics covering a range of subjects.

Internal Revenue Code ("Code") Section 457(b) plans are only available to a select group of employers – state and local governments and entities that are exempt from tax pursuant to...

IN THE PROBATE COURT OF APPLING COUNTY

On November 7, 2022, the IRS issued Revenue Procedure 2022-40, which allows certain tax-exempt employers (such as schools, charities, and churches) to apply for IRS determination...

On November 3, 2022, the U.S. Department of Treasury (Treasury) and Internal Revenue Service (IRS) released three Notices requesting public comments by December 3, 2022, on certain...