IRS business plan includes important corporate tax guidance

September 2013

Overview

The 2013-2014 IRS-Treasury Priority Guidance Plan, commonly referred to as the "business plan," includes 21 guidance projects addressing consolidated return issues or other issues relating to corporations and their shareholders. While most of these items have been carried over from previous business plans, there are several important new items. The items on the new business plan cover a wide range of corporate transactions and other activities, and therefore should be of interest to most Subchapter C corporations. This WNTS Insight addresses several of the corporate tax projects in the new business plan.

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