Tax BriefTax Brief Issue 14: 2027 PTC, CRAT Listing & Election Relief
This week brings 2027 premium tax credit percentages, new CRAT listed transactions, and several rulings granting relief for missed tax elections.
Tax Brief
Tax Brief
Tax BriefTax Brief Issue 13: New 1099 Forms & Late Election Relief
The IRS introduces new 2026 information returns, including Form 1099-DA, and grants relief for missed elections in a batch of new letter rulings.
Tax BriefTax Brief Issue 12: New mileage rates, late-election relief
This week's IRS updates cover mid-year mileage rate changes, late-election relief for a 336(e) stock sale and a GST allocation, and a gift tax safe harbor.