On April 25, 2024, the US Department of the Treasury (“Treasury”) and the Internal Revenue Service (“IRS”) issued final regulations (T.D. 9993) (the “final regulations under section 6418”) concerning ...

Palo Alto voters will not get a chance to directly choose their mayor after all. After months of consideration, a split City Council opted on May 20 not to place on the November ballot a measure that ...

Certain entities filing tax returns for the first time solely to make direct pay elections are afforded flexibility to adopt their fiscal year or the calendar year for purposes of making such ...