Treasury Department Circular No. 230 - Regulations Governing Practice before the Internal Revenue Service (Revised June 12, 2014)
Title | Treasury Department Circular No. 230 - Regulations Governing Practice before the Internal Revenue Service (Revised June 12, 2014) PDF eBook |
Author | Internal Revenue Service (IRS) |
Publisher | Lulu.com |
Pages | 46 |
Release | 2019-03-22 |
Genre | Reference |
ISBN | 0359536190 |
This part contains rules governing the recognition of attorneys, certified public accountants, enrolled agents, enrolled retirement plan agents, registered tax return preparers, and other persons representing taxpayers before the Internal Revenue Service. Subpart A of this part sets forth rules relating to the authority to practice before the Internal Revenue Service; subpart B of this part prescribes the duties and restrictions relating to such practice; subpart C of this part prescribes the sanctions for violating the regulations; subpart D of this part contains the rules applicable to disciplinary proceedings; and subpart E of this part contains general provisions relating to the availability of official records.
Treasury Department Circular No. 230
Title | Treasury Department Circular No. 230 PDF eBook |
Author | Internal Revenue Service |
Publisher | |
Pages | |
Release | 2013 |
Genre | |
ISBN | 9781304140548 |
Treasury Department Circular No. 230
Title | Treasury Department Circular No. 230 PDF eBook |
Author | Internal Revenue Service |
Publisher | |
Pages | 48 |
Release | 2011-06-03 |
Genre | |
ISBN | 9781466267954 |
This Circular contains rules governing the recognition of attorneys, certified public accountants, enrolled agents, enrolled retirement plan agents, registered tax return preparers, and other persons representing taxpayers before the Internal Revenue Service.
Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, and Appraisers Before the Internal Revenue Service
Title | Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, and Appraisers Before the Internal Revenue Service PDF eBook |
Author | United States. Internal Revenue Service |
Publisher | |
Pages | 44 |
Release | 1986 |
Genre | Accountants |
ISBN |
Regulations governing the practice of attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement plan agents, and appraisers before the Internal Revenue Service
Title | Regulations governing the practice of attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement plan agents, and appraisers before the Internal Revenue Service PDF eBook |
Author | United States. Internal Revenue Service |
Publisher | |
Pages | 48 |
Release | 2008 |
Genre | Accountants |
ISBN |
(Circular E), Employer's Tax Guide - Publication 15 (For Use in 2021)
Title | (Circular E), Employer's Tax Guide - Publication 15 (For Use in 2021) PDF eBook |
Author | Internal Revenue Service |
Publisher | |
Pages | 52 |
Release | 2021-03-04 |
Genre | |
ISBN | 9781678085223 |
Employer's Tax Guide (Circular E) - The Families First Coronavirus Response Act (FFCRA), enacted on March 18, 2020, and amended by the COVID-related Tax Relief Act of 2020, provides certain employers with tax credits that reimburse them for the cost of providing paid sick and family leave wages to their employees for leave related to COVID‐19. Qualified sick and family leave wages and the related credits for qualified sick and family leave wages are only reported on employment tax returns with respect to wages paid for leave taken in quarters beginning after March 31, 2020, and before April 1, 2021, unless extended by future legislation. If you paid qualified sick and family leave wages in 2021 for 2020 leave, you will claim the credit on your 2021 employment tax return. Under the FFCRA, certain employers with fewer than 500 employees provide paid sick and fam-ily leave to employees unable to work or telework. The FFCRA required such employers to provide leave to such employees after March 31, 2020, and before January 1, 2021. Publication 15 (For use in 2021)
Internal Revenue Cumulative Bulletin
Title | Internal Revenue Cumulative Bulletin PDF eBook |
Author | United States. Internal Revenue Service |
Publisher | |
Pages | 704 |
Release | 1970 |
Genre | Tax administration and procedure |
ISBN |