This provides guidance regarding the tax implications of gifts, prizes, and awards made to employees so that: 1) departmental personnel can provide proper communication to the employee at the time of ...
On July 3, 2025, Congress passed H.R. 1, “An Act to Provide for Reconciliation Pursuant to Title II of H. Con. Res. 14” (the “Act”), which was signed into law on July 4, 2025. The Act sets out a wide ...
The North American Industry Classification System, already in use for other tax purposes, replaces a specified manual that ...
1. IRS FAQ, Questions and Answers for the Additional Medicare Tax, available at http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Questions-and-Answers ...
Many companies provide their employees with fringe benefits. Congress has imposed income inclusion requirements on employees and deduction limits on employers. Recently, in a case of first impression, ...
The Tribunal held that advertising and sales promotion expenses incurred on dealers and third parties cannot be treated as fringe benefits. The key takeaway is that FBT applies only where expenditure ...
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