United States
- KPMG report: Proposed adoption of Amount B in the United States
- KPMG report: Determination under section 987 of taxable income or loss and foreign currency gain or loss with respect to a QBU
- KPMG report: Proposed PTEP regulations
- Final regulations: Definition of the term “coverage month” for computing premium tax credit
- Final regulations: Rules for supervisory approval of penalties
- Proposed regulations: Updated rules contained in Circular 230 for tax professionals who can practice before IRS
- IRS seeks feedback on draft Instructions for Form 6765, Credit for Increasing Research Activities
- IRS announces tax relief for taxpayers in West Virginia affected by Post-Tropical Storm Helene
- Notice 2025-4: Application of Pillar One Amount B simplified and streamlined approach
- Notice 2025-5: Standard mileage rates for 2025
- Rev. Proc. 2024-42: Updated list of jurisdictions for exchanging deposit interest information
- Rev. Proc. 2025-8: Expanded waiver of eligibility rules to accounting method changes to comply with section 174
- Rev. Rul. 2025-2: Covered compensation tables for 2025 plan year
- Announcement 2025-2: Certain portions of proposed regulations on required minimum distributions under section 401(a)(9) will not apply until 2026
- Source of gain under section 937 from certain dispositions of stock (IRS Chief Counsel memorandum)
- Washington State: Insurance company affiliate qualifies for insurance business B&O tax exemption (Supreme Court decision)